0000950123-11-055817.txt : 20110718 0000950123-11-055817.hdr.sgml : 20110718 20110601171831 ACCESSION NUMBER: 0000950123-11-055817 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110601 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MITCHAM INDUSTRIES INC CENTRAL INDEX KEY: 0000926423 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 760210849 STATE OF INCORPORATION: TX FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8141 SH 75 SOUTH STREET 2: PO BOX 1175 CITY: HUNTSVILLE STATE: TX ZIP: 77342 BUSINESS PHONE: 9362912277 MAIL ADDRESS: STREET 1: P O BOX 1175 CITY: HUNTSVILLE STATE: TX ZIP: 77342 CORRESP 1 filename1.htm corresp
MITCHAM INDUSTRIES, INC.
P.O. Box 1175
HUNTSVILLE, TEXAS 77342-1175
June 1, 2011
Jay Ingram
Legal Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-7010
Attention: Sherry Haywood
Re:   Mitcham Industries, Inc.
Amendment No. 1 to Registration Statement on Form S-3
Filed April 25, 2011
File No. 333-172935
Dear Mr. Ingram:
     Set forth below are the Company’s responses to the comments contained in the letter from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated May 6, 2011.
     For your convenience, the exact text of the comments provided by the Staff has been included in bold face type preceding each response in the order presented in the comment letter.
General
1.   Please be advised that you must either file your definitive proxy statement or amend your Form 10-K for the fiscal year ended January 31, 2011 to include Part III information and clear any outstanding Staff comments on your Form 10-K and proxy statement before you may request to accelerate the effectiveness of your registration statement. See Question 123.01 of the Securities Act Forms Compliance and Disclosure Interpretations which is available on our website and may be found at http://www.sec.gov/divisions/corpfin/guidance/safinterp.htm.
     Response: The Company respectfully acknowledges the Staff’s comment and confirms that it filed its definitive proxy statement on May 31, 2011.
     Should the Staff have any questions or comments, please contact the undersigned at (936) 291-2277 or Gillian Hobson of Vinson & Elkins at 713-758-3747.
         
  Very truly yours,

MITCHAM INDUSTRIES, INC.
 		  
  By:   /s/ Billy F. Mitcham, Jr.    
    Billy F. Mitcham, Jr.   
    President and Chief Executive Officer   
 
cc:   Gillian A. Hobson (Via facsimile 713.615.5794)
Vinson & Elkins L.L.P.