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SEC Comment Letter for Inotiv, Inc. (NOTV) (CIK 0000720154) (NOTV) — May 22, 2012

Inotiv, Inc. (NOTV) (CIK 0000720154)
Date: May 22, 2012 · CIK: 0000720154 · Accession: 0000000000-12-026410

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-23357

Date
May 22, 2012
Author
Jennifer Riegel
Form
UPLOAD
Company
Inotiv, Inc. (NOTV) (CIK 0000720154)

Letter

May 22, 2012 Via E-mail Anthony S. Chilton President and Chief Executive Officer Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, Indiana 47906 Re: Bioanalytical Systems, Inc. Form 10-K Filed December 29, 2011 File No. 000-23357

Dear Mr. Chilton: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/ Jennifer Riegel for Jeffrey Riedler Assistant Director cc: Stephen J. Hackman Ice Miller LLP One American Square, Suite 2900 Indianapolis, IN 46282

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May 22, 2012
 Via E-mail

Anthony S. Chilton President and Chief Executive Officer Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, Indiana 47906
Re: Bioanalytical Systems, Inc.
 Form 10-K
Filed December 29, 2011 File No. 000-23357

Dear Mr. Chilton:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,

 /s/ Jennifer Riegel for
   Jeffrey Riedler
Assistant Director
 cc: Stephen J. Hackman  Ice Miller LLP  One American Square, Suite 2900  Indianapolis, IN 46282