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-1 | ||
| Filed March 3, 2021 | ||
| File No. 333-252590 |
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 |