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SEC Company Response from BIOSOURCE INTERNATIONAL INC (CIK 0000860451) — May 10, 2005

BIOSOURCE INTERNATIONAL INC (CIK 0000860451)
Date: May 10, 2005 · CIK: 0000860451 · Accession: 0001104659-05-022302

AI Filing Summary & Sentiment

Date
May 10, 2005
Author
Mark J. Mihanovic
Form
CORRESP
Company
BIOSOURCE INTERNATIONAL INC (CIK 0000860451)

Letter

United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Jim B. Rosenberg

Dear Mr. Rosenberg:

I am writing to follow up on my conversation of last Thursday with Todd Sherman regarding your April 26, 2005 letter (the “SEC Letter”) to BioSource International, Inc. (“BioSource”) containing comments to the BioSource 2004 Form 10-K.

The BioSource team is working diligently to prepare a detailed written response to the comments received in the SEC Letter but, as I had indicated to Mr. Sherman, BioSource will not be in a position to provide such response by today (the 10th business day after the date of the SEC Letter). I point out that BioSource’s chief financial officer and chief executive officer have only been with BioSource since May 2004 and November 2003, respectively; given that some of the requested data relates to prior time periods, BioSource is somewhat disadvantaged in trying to respond quickly to the SEC Letter.

The BioSource team is working diligently to complete its written response and intends to provide such response as soon as practicable.

Please feel free to contact me at (310) 284-6110 if you have any questions.

Sincerely,
Mark J. Mihanovic

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CORRESP
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  Boston
  Brussels  Chicago  Düsseldorf
  London  Los Angeles  Miami
  Milan

  Munich  New
  York  Orange County  Rome
  San Diego  Silicon Valley  Washington, D.C.

  Mark J. Mihanovic

  Attorney at Law

  mmihanovic@mwe.com

  310.284.6110

May 10, 2005

United States Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Jim B. Rosenberg

Dear Mr. Rosenberg:

I am writing to follow up on
my conversation of last Thursday with Todd Sherman regarding your April 26,
2005 letter (the “SEC Letter”) to BioSource International, Inc. (“BioSource”)
containing comments to the BioSource 2004 Form 10-K.

The BioSource team is
working diligently to prepare a detailed written response to the comments
received in the SEC Letter but, as I had indicated to Mr. Sherman, BioSource
will not be in a position to provide such response by today (the 10th business
day after the date of the SEC Letter). I point out that BioSource’s chief financial
officer and chief executive officer have only been with BioSource since May
2004 and November 2003, respectively; given that some of the requested data
relates to prior time periods, BioSource is somewhat disadvantaged in trying to
respond quickly to the SEC Letter.

The BioSource team is working
diligently to complete its written response and intends to provide such
response as soon as practicable.

Please feel free to contact
me at (310) 284-6110 if you have any questions.

Sincerely,

Mark J. Mihanovic