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SEC Comment Letter for NEOGEN CORP (NEOG) (CIK 0000711377) (NEOG) — Jul 14, 2005

NEOGEN CORP (NEOG) (CIK 0000711377)
Date: July 14, 2005 · CIK: 0000711377 · Accession: 0000000000-05-036162

AI Filing Summary & Sentiment

File numbers found in text: 000-17988

Date
June 17, 2005
Author
Jim Atkinson
Form
UPLOAD
Company
NEOGEN CORP (NEOG) (CIK 0000711377)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 June 17, 2005 Mr. James L. Herbert President, Chief Executive Officer, Director Neogen Corporation 620 Lesher Place Lansing, Michigan 48912

Re: Neogen Corporation Form 10-K for the fiscal year ended May 31, 2004 File No. 000-17988

Dear Mr. Herbert:

We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
Jim Atkinson
Branch Chief
??

Show Raw Text
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<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

June 17, 2005

Mr. James L. Herbert
President, Chief Executive Officer, Director
Neogen Corporation
620 Lesher Place
Lansing, Michigan  48912

Re:	Neogen Corporation
	Form 10-K for the fiscal year ended May 31, 2004
	File No. 000-17988

Dear Mr. Herbert:

	We have completed our review of your Form 10-K and have no
further comments at this time.

								Sincerely,

								Jim Atkinson
								Branch Chief
??

??

??

??

James L. Herbert
Neogen Corporation
Page 1

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