0001104659-21-034354.txt : 20210407 0001104659-21-034354.hdr.sgml : 20210407 20210310140645 ACCESSION NUMBER: 0001104659-21-034354 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210310 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GX Geoscience Corporation, S. de R.L. de C.V. CENTRAL INDEX KEY: 0001841419 IRS NUMBER: 000000000 STATE OF INCORPORATION: O5 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2105 CITYWEST BLVD., SUITE 100 CITY: HOUSTON STATE: TX ZIP: 77042 BUSINESS PHONE: 2819333339 MAIL ADDRESS: STREET 1: 2105 CITYWEST BLVD., SUITE 100 CITY: HOUSTON STATE: TX ZIP: 77042 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ION EXPLORATION PRODUCTS (U.S.A.), INC. CENTRAL INDEX KEY: 0001600906 IRS NUMBER: 760491394 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2105 CITYWEST BOULEVARD STREET 2: SUITE 100 CITY: HOUSTON STATE: TX ZIP: 77042-2855 BUSINESS PHONE: 281-552-3308 MAIL ADDRESS: STREET 1: 2105 CITYWEST BOULEVARD STREET 2: SUITE 100 CITY: HOUSTON STATE: TX ZIP: 77042-2855 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GX Technology Corp CENTRAL INDEX KEY: 0001600867 IRS NUMBER: 760450115 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2105 CITYWEST SUITE 900 CITY: HOUSTON STATE: TX ZIP: 77042 BUSINESS PHONE: 2819333339 MAIL ADDRESS: STREET 1: 2105 CITYWEST SUITE 900 CITY: HOUSTON STATE: TX ZIP: 77042 FILER: COMPANY DATA: COMPANY CONFORMED NAME: I/O MARINE SYSTEMS, INC. CENTRAL INDEX KEY: 0001600904 IRS NUMBER: 720733230 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2105 CITYWEST BOULEVARD STREET 2: SUITE 100 CITY: HOUSTON STATE: TX ZIP: 77042-2855 BUSINESS PHONE: 281.552.3308 MAIL ADDRESS: STREET 1: 2105 CITYWEST BOULEVARD STREET 2: SUITE 100 CITY: HOUSTON STATE: TX ZIP: 77042-2855 CORRESP 1 filename1.htm

Oppenheimer & Co. Inc.

85 Broad Street

New York, NY 10004

March 10, 2021

VIA EDGAR

Tim Levenberg
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:

ION Geophysical Corporation (CIK No. 0000866609)
GX Technology Corp (CIK No. 0001600867)
I/O MARINE SYSTEMS, INC. (CIK No. 0001600904)
ION EXPLORATION PRODUCTS (U.S.A.), INC. (CIK No. 0001600906)
GX Geoscience Corporation, S. de R.L. de C.V. (CIK No. 0001841419)
Registration Statement on Form S-1, as amended
Filed March 3, 2021
File No. 333-252590

Dear Mr. Levenberg:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, Oppenheimer & Co. Inc., as dealer manager, hereby joins in the request of ION Geophysical Corporation that the effectiveness of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. EDT on Wednesday, March 10, 2021 or as soon as thereafter practicable.

In making this request the undersigned acknowledges that the dealer manager is aware of its obligations under the Securities Act as they relate to the public offering of securities pursuant to the registration statement.

[Remainder of Page Intentionally Blank]

	Sincerely,

	OPPENHEIMER & CO. INC.,
	as Dealer Manager

	By:	/s/ John C. Fleming
		Name: John C. Fleming
		Title: Managing Director

cc:

Gerald Spedale
Partner, Gibson, Dunn & Crutcher LLP
811 Main Street, Suite 3000
Houston, Texas 77002-6117