SEC Comment Letter for IDEXX LABORATORIES (IDXX) — Nov 1, 2013
IDEXX LABORATORIES INC /DE (IDXX) (CIK 0000874716)
Date: Nov. 1, 2013 · CIK: 0000874716 · Accession: 0000000000-13-060147
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-19271
Letter
October 31 , 201 3 Via E -mail Mr. Jonathan W. Ayers Chairman, President and Chief Executive Officer IDEXX Laboratories, Inc. One Idexx Drive, Westbrook , Maine 04092
Re: IDEXX Laboratories, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 19, 201 3 File No. 000-19271
Dear Mr. Ayers:
We have completed 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 securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim B. Rosenberg
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October 31 , 201 3 Via E -mail Mr. Jonathan W. Ayers Chairman, President and Chief Executive Officer IDEXX Laboratories, Inc. One Idexx Drive, Westbrook , Maine 04092 Re: IDEXX Laboratories, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 19, 201 3 File No. 000-19271 Dear Mr. Ayers: We have completed 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 securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant