SEC Comment Letter 0000000000-24-011400 to Inotiv, Inc. (NOTV)

Inotiv, Inc.
Date: Oct. 8, 2024 · CIK: 0000720154 · Accession: 0000000000-24-011400

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File numbers found in text: 333-282491

Date

October 8, 2024

Author

Robert W. Leasure

Form

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Company

Inotiv, Inc.

Letter

October 8, 2024 Robert W. Leasure Chief Executive Officer Inotiv, Inc. 2701 Kent Avenue West Lafayette, IN 47906 Re:Inotiv, Inc. Registration Statement on Form S-3 Filed October 3, 2024 File No. 333-282491 Dear Robert W. Leasure: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Griffin D. Foster, Esq.

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October 8, 2024
Robert W. Leasure
Chief Executive Officer
Inotiv, Inc.
2701 Kent Avenue
West Lafayette, IN 47906
Re:Inotiv, Inc.
Registration Statement on Form S-3
Filed October 3, 2024
File No. 333-282491
Dear Robert W. Leasure:
            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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Griffin D. Foster, Esq.

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