The response of ionization to a gravity wave moving through the ionosphere is studied. Hydrodynamic equations are used, and local thermodynamic equilibrium is imposed for simplicity. The treatment involves a perturbation analysis, and the background medium is assumed to be time stationary, horizontally stratified, and known. It is shown that ionization may be locally resonant at each level for certain frequencies and directions, for which condition neutral and ionized particles are considered closely or critically coupled. The phase direction for this critical coupling is always downward in the absence of a magnetic field. A magnetic field results in two resonant directions for the same frequency, and these directions are mostly downward. Observed TID's associated with gravity waves may be indicative of such resonances. It is also noted that strong coupling may occur to neutral acoustic waves at high altitudes. Previous investigations restrict their use of momentum equations to the diffusion equation. The analysis also shows that such restrictions result in the neglect of terms arising from momentum transport due to any background ambipolar diffusion velocity and wave motion. These terms are mostly relevant at higher altitudes.