SEC Comment Letter for Inotiv, Inc. (NOTV) (CIK 0000720154) (NOTV) — Aug 24, 2022
Inotiv, Inc. (NOTV) (CIK 0000720154)
Date: Aug. 24, 2022 · CIK: 0000720154 · Accession: 0000000000-22-009151
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File numbers found in text: 333-266962
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United States securities and exchange commission logo
August 24, 2022
Beth Taylor
Chief Financial Officer
Inotiv, Inc.
2701 Kent Avenue
West Lafayette, Indiana 47906-1382
Re:Inotiv, Inc.
Registration Statement on Form S-3
Filed on August 18, 2022
File No. 333-266962
Dear Ms. Taylor :
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Janice Adeloye at 202-551-3034 or Brian Fetterolf at 202-551-6613 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services