SEC Comment Letter 0000000000-22-013011 to BIO-RAD LABORATORIES, INC. (BIO, BIO-B) (CIK 0000012208) (BIO)
BIO-RAD LABORATORIES, INC. (BIO, BIO-B) (CIK 0000012208)
Date: Dec. 2, 2022 · CIK: 0000012208 · Accession: 0000000000-22-013011
AI Filing Summary & Sentiment
File numbers found in text: 001-07928
Letter
United States securities and exchange commission logo December 2, 2022 Ajit Ramalingam Senior Vice President, Chief Accounting Officer Bio-Rad Laboratories, Inc. 1000 Alfred Nobel Drive Hercules, CA 94547 Re:Bio-Rad Laboratories, Inc. Form 10-K for the year ended December 31, 2021 Response Dated May 11, 2022 File No. 001-07928 Dear Ajit Ramalingam: We have reviewed your May 11, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the year ended December 31, 2021 Consolidated Financial Statements, page 38 1.In light of the significance of your investment in Sartorius we believe additional information is necessary to enable an investor to better evaluate Sartorius’ operations, financial condition and prospects. Please expand your disclosure in future filings to address the aforementioned, and include summarized financial information consistent with Rule 1-02(bb) of Regulation S-X and summarized cash flow information. Please provide us your proposed disclosure.
You may contact Michael Fay at 202-551-3812 or Brian Cascio, Accounting Branch Chief, at 202-551-3676 if you have any questions.
FirstName LastNameAjit Ramalingam Comapany NameBio-Rad Laboratories, Inc. December 2, 2022 Page 2 FirstName LastName Ajit Ramalingam Bio-Rad Laboratories, Inc. December 2, 2022 Page 2 Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
December 2, 2022
Ajit Ramalingam
Senior Vice President, Chief Accounting Officer
Bio-Rad Laboratories, Inc.
1000 Alfred Nobel Drive
Hercules, CA 94547
Re:Bio-Rad Laboratories, Inc.
Form 10-K for the year ended December 31, 2021
Response Dated May 11, 2022
File No. 001-07928
Dear Ajit Ramalingam:
We have reviewed your May 11, 2022 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the year ended December 31, 2021
Consolidated Financial Statements, page 38
1.In light of the significance of your investment in Sartorius we believe additional
information is necessary to enable an investor to better evaluate Sartorius’ operations,
financial condition and prospects. Please expand your disclosure in future filings to
address the aforementioned, and include summarized financial information consistent with
Rule 1-02(bb) of Regulation S-X and summarized cash flow information. Please provide
us your proposed disclosure.
You may contact Michael Fay at 202-551-3812 or Brian Cascio, Accounting Branch
Chief, at 202-551-3676 if you have any questions.
FirstName LastNameAjit Ramalingam
Comapany NameBio-Rad Laboratories, Inc.
December 2, 2022 Page 2
FirstName LastName
Ajit Ramalingam
Bio-Rad Laboratories, Inc.
December 2, 2022
Page 2
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services