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SEC Comment Letter for IDEXX LABORATORIES (IDXX) — Jul 17, 2007

IDEXX LABORATORIES INC /DE (IDXX) (CIK 0000874716)
Date: July 17, 2007 · CIK: 0000874716 · Accession: 0000000000-07-034591

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Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-19271

Date
July 17, 2007
Author
Joel Parker
Form
UPLOAD
Company
IDEXX LABORATORIES INC /DE (IDXX) (CIK 0000874716)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 July 17, 2007 Ms. Merilee Raines Corporate Vice President and Chief Financial Officer IDEXX Laboratories, Inc. One IDEXX Drive Westbrook, Maine 04092

Re: IDEXX Laboratories, Inc. Form 10-K for Fiscal Year Ended December 31, 2006 Filed on March 1, 2007 Form 10-Q for Fiscal Quarter Ended March 31, 2007 Filed on May 2, 2007 File No. 000-19271

Dear Ms. Raines:

We have completed our review of your Fo rms 10-K and 10-Q and have no further comments at this time. S i n c e r e l y , J o e l P a r k e r A c c o u n t i n g B r a n c h C h i e f

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Via Facsimile and U.S. Mail Mail Stop 6010                                                                                                     July 17, 2007
Ms. Merilee Raines
Corporate Vice President and Chief Financial Officer IDEXX Laboratories, Inc. One IDEXX Drive  Westbrook, Maine   04092

Re: IDEXX Laboratories, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2006   Filed on March 1, 2007
Form 10-Q for Fiscal Quarter Ended March 31, 2007  Filed on May 2, 2007
 File No. 000-19271

Dear Ms.  Raines:

We have completed our review of your Fo rms 10-K and 10-Q and have no further
comments at this time.           S i n c e r e l y ,             J o e l  P a r k e r          A c c o u n t i n g  B r a n c h  C h i e f