SEC Comment Letter for Inotiv, Inc. (NOTV) (CIK 0000720154) (NOTV) — Mar 23, 2015
Inotiv, Inc. (NOTV) (CIK 0000720154)
Date: March 23, 2015 · CIK: 0000720154 · Accession: 0000000000-15-017118
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-23357
Letter
March 23, 201 5 Via E -mail Jeffrey Potrzebowski Chief Financial Officer Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, Indiana 47906
Re: Bioanalytical Systems, Inc. Form 10 -K for the Fiscal Year Ended Sept ember 3 0, 201 4 Filed December 29 , 2014 Form 10 -Q for the Q uarterly Period Ended December 31, 2014 Filed February 17, 2015 File No. 000-23357
Dear Mr. Potrzebowski :
We have completed our review of your filings. 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 s and the company may not assert staff comments as a defense in any proceed ing initiated by the Commission 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 s to be certain that the filing s include the informa tion the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Sharon Blume
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March 23, 201 5 Via E -mail Jeffrey Potrzebowski Chief Financial Officer Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, Indiana 47906 Re: Bioanalytical Systems, Inc. Form 10 -K for the Fiscal Year Ended Sept ember 3 0, 201 4 Filed December 29 , 2014 Form 10 -Q for the Q uarterly Period Ended December 31, 2014 Filed February 17, 2015 File No. 000-23357 Dear Mr. Potrzebowski : We have completed our review of your filings. 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 s and the company may not assert staff comments as a defense in any proceed ing initiated by the Commission 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 s to be certain that the filing s include the informa tion the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Sharon Blume Sharon Blume Accounting Branch Chief