SEC Comment Letter 0000000000-24-003035 to MESA LABORATORIES INC /CO/ (MLAB) (CIK 0000724004) (MLAB)
MESA LABORATORIES INC /CO/ (MLAB) (CIK 0000724004)
Date: March 20, 2024 · CIK: 0000724004 · Accession: 0000000000-24-003035
AI Filing Summary & Sentiment
File numbers found in text: 000-11740
Letter
United States securities and exchange commission logo March 20, 2024 Gary M. Owens Chief Executive Officer Mesa Laboratories, Inc. 12100 West Sixth Avenue Lakewood, Colorado 80228 Re:Mesa Laboratories, Inc. Form 10-K for the Fiscal Year Ended March 31, 2023 Filed May 30, 2023 Response Dated March 15, 2024 File No. 000-11740 Dear Gary M. Owens: We have reviewed your March 15, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our March 6, 2024 letter. Form 8_K dated February 5, 2024 Exhibit 99.1 1.We note your response to comment 4. Given the significance of "Other acquisition related costs" and "Other integration-related costs" to your non-GAAP measures, please tell us in your response and revise future filings to describe within a footnote the nature of the costs and explain how those adjustments meet the requirements of Question 100.01 of the C&DI on Non-GAAP Financial Measures.
FirstName LastNameGary M. Owens Comapany NameMesa Laboratories, Inc. March 20, 2024 Page 2 FirstName LastName Gary M. Owens Mesa Laboratories, Inc. March 20, 2024 Page 2 Please contact Christie Wong at 202-551-3684 or Kristin Lochhead at 202-551-3664 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
March 20, 2024
Gary M. Owens
Chief Executive Officer
Mesa Laboratories, Inc.
12100 West Sixth Avenue
Lakewood, Colorado 80228
Re:Mesa Laboratories, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2023
Filed May 30, 2023
Response Dated March 15, 2024
File No. 000-11740
Dear Gary M. Owens:
We have reviewed your March 15, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our March 6,
2024 letter.
Form 8_K dated February 5, 2024
Exhibit 99.1
1.We note your response to comment 4. Given the significance of "Other acquisition
related costs" and "Other integration-related costs" to your non-GAAP measures, please
tell us in your response and revise future filings to describe within a footnote the nature of
the costs and explain how those adjustments meet the requirements of Question 100.01
of the C&DI on Non-GAAP Financial Measures.
FirstName LastNameGary M. Owens
Comapany NameMesa Laboratories, Inc.
March 20, 2024 Page 2
FirstName LastName
Gary M. Owens
Mesa Laboratories, Inc.
March 20, 2024
Page 2
Please contact Christie Wong at 202-551-3684 or Kristin Lochhead at 202-551-3664 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services