SEC Comment Letter for Inotiv, Inc. (NOTV) (CIK 0000720154) (NOTV) — Feb 22, 2013

Inotiv, Inc. (NOTV) (CIK 0000720154)
Date: Feb. 22, 2013 · CIK: 0000720154 · Accession: 0000000000-13-010181

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File numbers found in text: 000-23357

Date

February 22, 2013

Author

/s/ Gus Rodriguez

Form

UPLOAD

Company

Inotiv, Inc. (NOTV) (CIK 0000720154)

Letter

February 22, 2013 Via E -mail Ms. Jacqueline Lemke President a nd Chief Executive Officer , Chief Financial Officer and Vice President -Finance Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, IN 47906 -1382

Re: Bioanalytical Systems, Inc. Item 4.01 Form 8 -K Filed February 12, 2013 File No. 000-23357

Dear Ms. Lemke:

We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Com mission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Excha nge Act of 1934 and all applicable rules require.

Sincerely,
/s/ Gus Rodriguez

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February 22, 2013

Via E -mail
Ms. Jacqueline Lemke
President a nd Chief Executive Officer ,
Chief Financial Officer and Vice President -Finance
Bioanalytical Systems, Inc.
2701 Kent Avenue
West Lafayette, IN  47906 -1382

Re: Bioanalytical Systems, Inc.
Item 4.01  Form 8 -K
Filed  February 12, 2013
 File No. 000-23357

Dear Ms. Lemke:

We have comp leted our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Com mission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Excha nge Act of 1934 and all applicable rules require.

       Sincerely,

       /s/ Gus Rodriguez

       Gus Rod riguez
       Accounting Branch Chief

SecProbe.io