SEC Comment Letter for Inotiv, Inc. (NOTV) (CIK 0000720154) (NOTV) — Dec 21, 2006

Inotiv, Inc. (NOTV) (CIK 0000720154)
Date: Dec. 21, 2006 · CIK: 0000720154 · Accession: 0000000000-06-062216

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 9, 2006

Author

Joseph J. Roesler

Form

UPLOAD

Company

Inotiv, Inc. (NOTV) (CIK 0000720154)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 November 9, 2006 Mr. Peter T. Kissinger President, Chairman and CEO Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, Indiana 47906 Re: Form 10-K for Fiscal Year Ended September 30, 2005 Filed January 18, 2006 Form 10-Q and 10-Q/A for the quarter ended June 30, 2006 File No. 0-23357 Dear Mr. Kissinger:

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

Sincerely, J o s e p h J . R o e s l e r A c c o u n t i n g B r a n c h C h i e f

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Via Facsimile and U.S. Mail Mail Stop 6010                                                                                                 November 9, 2006   Mr. Peter T. Kissinger President, Chairman and CEO Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, Indiana  47906
Re: Form 10-K for Fiscal Year Ended September 30, 2005
  Filed January 18, 2006
  Form 10-Q and 10-Q/A for the quarter ended June 30, 2006
 File No.  0-23357
Dear Mr. Kissinger:

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

      Sincerely,            J o s e p h  J .  R o e s l e r          A c c o u n t i n g  B r a n c h  C h i e f

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