December 22, 2006 Via facsimile to ((713) 221-2112) and U.S. Mail John R. Brantley, Esq. Bracewell & Giuliani LLP 711 Louisiana Street, Suite 2300 Houston, TX 77043 Re:	Seitel, Inc. Revised Preliminary Schedule 14A Filed December 21, 2006 File No. 001-10165 Amended Schedule 13E-3 Filed December 21, 2006 File No. 005-37899 Dear Mr. Brantley: We have reviewed the above filings and have the following comment. Revised Preliminary Schedule 14A Where You Can Find More Information, page 97 1. We note your response to comment 27; however, Schedule 13E-3 does not provide for the forward incorporation by reference of future Exchange Act reports filed after the date of the proxy statement and before the date of the special meeting. See Rule 13e-3(d)(2) and General Instruction F to Schedule 13E-3. * * * * Please direct any questions relating to the going private transaction filings to me at (202) 551-3619. You may also contact me via facsimile at (202) 772-9203. Please send all correspondence to us at the following ZIP code: 20549-3628. 					Sincerely, 					Daniel F. Duchovny 					Special Counsel 					Office of Mergers & Acquisitions John R. Brantley, Esq. Bracewell & Giuliani LLP December 12, 2006 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3628 DIVISION OF CORPORATION FINANCE