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                           November 4, 2021

       Robert J. Willette, Esq.
       General Counsel
       Wilks Brothers, LLC
       333 Shops Blvd
       Willow Park, TX 76087

                                                        Re: Dawson Geophysical
Company
                                                            Schedule TO-T
                                                            Filed November 1,
2021 by WB Acquisitions Inc. and Wilks Brothers, LLC
                                                            File No. 5-37717

       Dear Mr. Willette:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

               Please respond to these comments by providing the requested
information or advise us as
       soon as possible when you will respond. If you do not believe our
comments apply to your facts
       and circumstances, please tell us why in your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Schedule TO-T filed November 1, 2021

       General, page i

   1.                                                   We note disclosure
indicating that (1) if, after two 65% Threshold Extensions have
                                                        occurred, the 80%
Minimum Condition has not been met, then the Offer will expire unless
                                                        Merger Sub and Target
mutually agree that Merger Sub may accept for purchase Shares
                                                        tendered in the Offer
even though the 80% Minimum Condition has not been satisfied and
                                                        (2) if Merger Sub
accepts for purchase Shares representing less than the 80% Minimum
                                                        Condition, Merger Sub
and Target may also mutually agree to proceed with holding the
                                                        Target Shareholder
Meeting and seeking the Target Shareholder Approval to consummate
                                                        the Merger. We also
note disclosure in the third paragraph on page 15 of the Offer to
                                                        Purchase regarding
Merger Sub's intentions following a material change. With a view
                                                        towards revised
disclosure, please confirm that Merger Sub views the occurrence of
                                                        scenario (1) as a
material change to the terms of the Offer such that Merger Sub will
                                                        extend the Offer,
disseminate additional tender offer materials regarding such material
 Robert J. Willette, Esq.
Wilks Brothers, LLC
November 4, 2021
Page 2
         change and extend the Expiration Date if necessary to ensure that the
Offer remains
         open for a minimum of five business days from the date the material
change is first
         published, sent or given to Shareholders.
2.       Refer to the preceding comment. Given the materiality of scenario (2)
to a Shareholder's
         tender decision and with a view towards revised disclosure, please
advise us whether such
         additional tender offer materials will provide Shareholders with any
clarity regarding
         whether Merger Sub and Target have agreed to proceed with holding the
Target
         Shareholder Meeting and seeking the Target Shareholder Approval to
consummate the
         Merger, to the extent such facts are known at the time of Merger Sub's
dissemination of
         such materials or become known during the period following the
dissemination of such
         announcement and prior to the Expiration Date.
3.       We note the disclosure on page 27 disclosing that on January 19, 2021,
Parent filed a
         Schedule 13D disclosing ownership of 2.3 million shares (approximately
9.7%
         ownership). Please advise us as to Parent's affiliate status with
respect to Target. Please
         refer to the definition of    affiliate    in Exchange Act Rule
13e-3(a)(1) and the definition of
         "control" in Exchange Act Rule 12b-2.
Offer to Purchase
Will the Offer be followed by the Merger if not all of the Shares are tendered
in the Offer?, page
7

4.       Disclosure in this Q&A indicates that "[i]f the 65% Threshold is
reached, but the 80%
         Minimum Condition is not met, Parent and Target may mutually agree to
amend or waive
         the 80% Minimum Condition (except for any amendment having the effect
of increasing
         the percentage of Shares required to meet the 80% Minimum Condition
above 80%) and
         close the Offer." Please revise to clarify and reconcile this
disclosure with disclosure
         elsewhere in the Offer to Purchase regarding the "65% Threshold
Extension" indicating
         that Merger Sub will extend the Offer for up to two successive 10
business day extensions
         in an effort to reach the 80% Minimum Condition. The aforementioned
disclosure in the
         Q&A would appear to refer to the parties' actions following expiration
of the 65%
         Threshold Extension as opposed to following the Initial Expiration
Date.
5.     Refer to the third paragraph in this Q&A. If Merger Sub accepts for
purchase Shares
       representing less than the 80% Minimum Condition, with a view towards
revised
       disclosure, please advise why Merger Sub and Target "may" as opposed to
"will" agree to
       proceed with holding the Target Shareholder Meeting and seeking the
Target Shareholder
FirstName LastNameRobert J. Willette, Esq.
       Approval to consummate the Merger. For example, describe what
considerations will
Comapany    NameWilks
       impact            Brothers,
               whether the   parties LLC
                                     decide to proceed with the shareholder
meeting following
       consummation
November   4, 2021 Pageof 2the tender offer.
FirstName LastName
 Robert J. Willette, Esq.
FirstName LastNameRobert     J. Willette, Esq.
Wilks Brothers, LLC
Comapany 4,
November   NameWilks
             2021        Brothers, LLC
November
Page 3    4, 2021 Page 3
FirstName LastName
Offer to Purchase
Until what time can I withdraw tendered Shares?, page 10

6.       Refer to the second sentence of this FAQ. With a view towards revised
disclosure, please
         advise us why Merger Sub might not accept Shares for payment by the
Offer End Date.
Introduction, page 12

7.       Disclosure on page 13 indicates that "[i]n certain situations, Target
and Parent may
         mutually agree to amend or waive the 80% Minimum Condition and close
the Offer."
         Refer to our comment regarding material changes and the requirement
that five business
         days remain in the offer following dissemination of such material
change. Please revise to
         clarify that any such amendment or waiver in the above disclosure will
be conducted
         consistent with such requirement.
Terms of the Offer, page 14

8.       Disclosure in the third paragraph on page 14 indicates that "[w]e have
agreed in the
         Merger Agreement that, subject to our right to terminate the Merger
Agreement pursuant
         to its terms, if any of the Offer Conditions are not satisfied or
waived at any scheduled
         Expiration Date, Merger Sub shall extend the Offer for any period
required by any rule,
         regulation, interpretation or position of the SEC or the staff thereof
applicable to the Offer
         or any period otherwise required by the rules and regulations of
NASDAQ or applicable
         law. " With a view towards disclosure, please describe the
circumstances when this
         Merger Agreement would apply. For example, if the 65% Threshold is not
met, please
         advise us if the parties anticipate that Merger Sub would be able to
terminate the offer
         without delay or instead would only do so after an extension.
Withdrawal Rights, page 19

9.       Refer to the top of page 20. Such disclosure suggests that the
Depositary may, on behalf
         of the bidder, retain all shares indefinitely. Please revise to
clarify the potential duration
         that the Depositary may retain the Shares if a tendering Shareholder
were to properly
         request withdrawal. Refer to Merger Sub's obligations under Exchange
Act Rule 14e-
         1(b).
Offer to Purchase
Conditions of the Offer, page 45

10.      Condition (C) refers to the defined term "Burdensome Condition" but
such term is not
         found in section 16. Please advise or revise.
11.      We note the statement in the last paragraph on page 47 that "[t]he
failure or delay by
         Parent or Merger Sub at any time to exercise any of the foregoing
rights will not be
         deemed a waiver of any such right and each such right will be deemed
an ongoing right
         which may be asserted at any time and from time to time." This
statement suggests that
 Robert J. Willette, Esq.
Wilks Brothers, LLC
November 4, 2021
Page 4
       the offerors may become aware that an offer condition has been triggered
or otherwise has
       become incapable of being satisfied, yet the offer may proceed without
the offerors
       making a disclosure. We remind the offerors that they must amend the
offer to disclose
       material changes, which may include the    triggering    of a material
offer condition. To the
       extent the offerors become aware of any condition being    triggered
that would enable
       them to terminate the offer or otherwise cancel their obligation to
accept tenders, and the
       offerors elect to proceed with the Offer anyway, we view that decision
as being
       tantamount to a waiver of the condition. Depending on the materiality of
the waived
       condition and the number of days remaining in the offer, the bidder may
be required to
       extend the offer and recirculate new disclosure to security holders.
Please confirm the
       parties' understanding of both points in your response letter.
        We remind you that the filing persons are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

       Please direct any questions to Perry Hindin at 202-551-3444.



                                                            Sincerely,
FirstName LastNameRobert J. Willette, Esq.
                                                            Division of
Corporation Finance
Comapany NameWilks Brothers, LLC
                                                            Office of Mergers &
Acquisitions
November 4, 2021 Page 4
cc:       Michael S. Telle
FirstName LastName