0001193125-21-320098.txt : 20211208 0001193125-21-320098.hdr.sgml : 20211208 20211104155253 ACCESSION NUMBER: 0001193125-21-320098 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MIND TECHNOLOGY, INC CENTRAL INDEX KEY: 0000926423 STANDARD INDUSTRIAL CLASSIFICATION: SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812] IRS NUMBER: 760210849 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2002 TIMBERLOCH PLACE, SUITE 400 CITY: THE WOODLANDS STATE: TX ZIP: 77380-1187 BUSINESS PHONE: 281-353-4475 MAIL ADDRESS: STREET 1: 2002 TIMBERLOCH PLACE, SUITE 400 CITY: THE WOODLANDS STATE: TX ZIP: 77380-1187 FORMER COMPANY: FORMER CONFORMED NAME: MITCHAM INDUSTRIES INC DATE OF NAME CHANGE: 19940706 CORRESP 1 filename1.htm CORRESP

MIND Technology, Inc.

2002 Timberloch Place, Suite 400

The Woodlands, Texas 77380

November 4, 2021

VIA EDGAR

Ms. Erin Donahue

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4628

Washington, D.C. 20549-4628

 

  Re:

MIND Technology, Inc.

Acceleration Request for Registration Statement on Form S-1

File No. 333-260486

Dear Ms. Donahue:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), MIND Technology, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced registration statement (the “Registration Statement”) to 4:00 p.m., Eastern time, on November 8, 2021, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Holland & Knight LLP, by calling Amy Curtis at (214) 969-1763.

Please contact Amy Curtis of Holland & Knight, special counsel to the Company, by email at Amy.Curtis@hklaw.com or by phone at (214) 969-1763 if you have any other questions or concerns regarding this matter.

[Signature Page Follows]

Sincerely,
MIND TECHNOLOGY, INC.

/s/ ROBERT P. CAPPS

Name: Robert P. Capps
Title: President and Chief Executive Officer

Signature Page to Acceleration Request Letter