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
File numbers found in text: 000-19271
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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