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SEC Company Response from Inotiv, Inc. (NOTV) (CIK 0000720154) (NOTV) — Mar 20, 2012

Inotiv, Inc. (NOTV) (CIK 0000720154)
Date: March 20, 2012 · CIK: 0000720154 · Accession: 0001144204-12-016145

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-23357

Referenced dates: March 6, 2012

Date
December 29, 2011
Author
Stephen J. Hackman
Form
CORRESP
Company
Inotiv, Inc. (NOTV) (CIK 0000720154)

Letter

United States Securities and Exchange Commission Comment Letter regarding Form 10-K File December 29, 2011 File No. 000-23357

Re: Bioanalytical Systems, Inc.

Dear Mr. Riedler:

Our firm represents Bioanalytical Systems, Inc. The Company has received the Staff's comment letter, dated March 6, 2012, relating to the Company's Form 10-K for the fiscal year ended September 30, 2011 and is working on its response. Due to the need to communicate with its customer regarding the public disclosure of the agreement referenced in the comment letter, the Company will be unable to provide a response today and will need additional time to provide its response to the Staff. The Company expects to provide its response no later than April 3, 2012.

Please feel free to contact me if you have any questions or concerns.

Very truly yours,
ICE MILLER LLP

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CORRESP
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ICE MILLER LLP

One American Square

Suite 2900

Indianapolis, IN 46282

Mr. Jeffrey Riedler

United States Securities and Exchange Commission

Washington, D.C. 20549

    Re:
    Bioanalytical Systems, Inc.

    Comment Letter regarding Form 10-K

    File December 29, 2011

    File No. 000-23357

Dear Mr. Riedler:

Our firm represents
Bioanalytical Systems, Inc. The Company has received the Staff's comment letter, dated March 6, 2012, relating to the Company's
Form 10-K for the fiscal year ended September 30, 2011 and is working on its response. Due to the need to communicate with its
customer regarding the public disclosure of the agreement referenced in the comment letter, the Company will be unable to provide
a response today and will need additional time to provide its response to the Staff. The Company expects to provide its response
no later than April 3, 2012.

Please feel free to contact me if you have
any questions or concerns.

    Very truly yours,

    ICE MILLER LLP

    /s/ Stephen J. Hackman

    Stephen J. Hackman

cc:	Johnny Gharib