0001104659-21-033769.txt : 20210407 0001104659-21-033769.hdr.sgml : 20210407 20210309155056 ACCESSION NUMBER: 0001104659-21-033769 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210309 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 100 CITY: HOUSTON STATE: TX ZIP: 770422855 BUSINESS PHONE: 2819333339 MAIL ADDRESS: STREET 1: 2105 CITYWEST BLVD STREET 2: SUITE 100 CITY: HOUSTON STATE: TX ZIP: 770422855 FORMER COMPANY: FORMER CONFORMED NAME: INPUT OUTPUT INC DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm

 

ION Geophysical Corporation

2105 CityWest Blvd., Suite 100

Houston, Texas 77042

 

March 9, 2021

 

VIA EDGAR

 

Tim Levenberg

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: ION Geophysical Corporation
    Registration Statement on Form S-4
    Filed March 3, 2021
    File No. 333-252591

 

Dear Mr. Levenberg:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ION Geophysical Corporation (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EDT on Wednesday, March 10, 2021, or as soon as thereafter practicable.

 

  Very truly yours,
   
  /s/ Michael Morrison
  Michael Morrison
  Executive Vice President and Chief Financial Officer

 

cc:

J. Eric Johnson

Partner, Winston & Strawn LLP

800 Capitol Street, Suite 2400

Houston, Texas 77002