 | David L. Roland Senior Vice President, General Counsel and Corporate Secretary |
July 13, 2010
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Alexandra M. Ledbetter
| Re: | ION Geophysical Corporation Registration Statement on Form S-3 Filed April 20, 2010 File No. 333-166200 |
Ladies and Gentlemen:
The undersigned, ION Geophysical Corporation (“ION”), hereby requests that the effectiveness of the above-referenced registration statement be accelerated to Thursday, July 15, 2010, at 9:00 a.m. (Eastern time), or as soon thereafter as practicable.
In connection with this request for acceleration of the above-referenced registration statement, ION hereby confirms its awareness of its obligations under the Securities Act of 1933, as amended.
Should you have any questions, please do not hesitate to contact Marc H. Folladori of Mayer Brown LLP at (713) 238-2696, or the undersigned at (281) 552-3308.
| Very truly yours, ION GEOPHYSICAL CORPORATION | ||||
| By: | /s/ David L. Roland | |||
| David L. Roland | ||||
| Senior Vice President, General Counsel and Corporate Secretary | ||||
2105 CityWest Blvd., Suite 400
Houston, TX 77042-2839
[p] +1 281 552 3308 [f] +1 281 879 3600
www.iongeo.com
Houston, TX 77042-2839
[p] +1 281 552 3308 [f] +1 281 879 3600
www.iongeo.com