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SEC Comment Letter for IDEXX LABORATORIES (IDXX) — Sep 11, 2012

IDEXX LABORATORIES INC /DE (IDXX) (CIK 0000874716)
Date: Sept. 11, 2012 · CIK: 0000874716 · Accession: 0000000000-12-049301

AI Filing Summary & Sentiment

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Urgency
Document Type
Confidence
SEC Posture
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Summary

Reasoning

File numbers found in text: 000-19271

Date
February 17, 2012
Author
/s/ Gus Rodriguez
Form
UPLOAD
Company
IDEXX LABORATORIES INC /DE (IDXX) (CIK 0000874716)

Letter

September 10 , 2012 Via E -mail Mr. Jonathan Ayers Chief Executive Officer and President IDEXX L aboratories, Inc . One IDEXX Drive Westbrook, M E 04092

Re: IDEXX Laboratories, Inc. Form 10-K for the Y ear Ended December 31 , 2011 Filed February 17, 2012 File No. 000-19271

Dear Mr. Ayers :

We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Gus Rodriguez

Show Raw Text
September 10 , 2012

Via E -mail
Mr. Jonathan Ayers
Chief Executive Officer and President
IDEXX L aboratories, Inc .
One IDEXX Drive
Westbrook, M E  04092

Re: IDEXX Laboratories, Inc.
Form 10-K for the Y ear Ended December 31 , 2011
Filed February 17, 2012
File No. 000-19271

Dear Mr. Ayers :

We have comp leted our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Gus Rodriguez

Gus Rodriguez
Accounting Branch Chief