-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Db23hnfm4O4ij2gT1H71vBspAz/WS2Y6odtCwD4uRONbDYhSwzUWiyrVD98H6dZ6 FFzbWEbFdLKjA2ARAArPCw== 0000950123-10-065269.txt : 20100830 0000950123-10-065269.hdr.sgml : 20100830 20100713171100 ACCESSION NUMBER: 0000950123-10-065269 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100713 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ION GEOPHYSICAL CORP CENTRAL INDEX KEY: 0000866609 STANDARD INDUSTRIAL CLASSIFICATION: OIL AND GAS FIELD EXPLORATION SERVICES [1382] IRS NUMBER: 222286646 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2105 CITYWEST BLVD STREET 2: SUITE 400 CITY: HOUSTON STATE: TX ZIP: 770422839 BUSINESS PHONE: 281.933.3339 MAIL ADDRESS: STREET 1: 2105 CITYWEST BLVD STREET 2: SUITE 400 CITY: HOUSTON STATE: TX ZIP: 770422839 FORMER COMPANY: FORMER CONFORMED NAME: INPUT OUTPUT INC DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm corresp
(ION LOGO)   David L. Roland
Senior Vice President,
General Counsel and
Corporate Secretary
July 13, 2010
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Alexandra M. Ledbetter
  Re:  ION Geophysical Corporation
Registration Statement on Form S-3
Filed April 20, 2010
File No. 333-166200
Ladies and Gentlemen:
          The undersigned, ION Geophysical Corporation (“ION”), hereby requests that the effectiveness of the above-referenced registration statement be accelerated to Thursday, July 15, 2010, at 9:00 a.m. (Eastern time), or as soon thereafter as practicable.
          In connection with this request for acceleration of the above-referenced registration statement, ION hereby confirms its awareness of its obligations under the Securities Act of 1933, as amended.
          Should you have any questions, please do not hesitate to contact Marc H. Folladori of Mayer Brown LLP at (713) 238-2696, or the undersigned at (281) 552-3308.
         
  Very truly yours,

ION GEOPHYSICAL CORPORATION
 		  
  By:   /s/ David L. Roland    
    David L. Roland   
    Senior Vice President, General Counsel and Corporate Secretary   
 
2105 CityWest Blvd., Suite 400
Houston, TX 77042-2839
[p] +1 281 552 3308 [f] +1 281 879 3600
www.iongeo.com

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