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SEC Comment Letter for IDEXX LABORATORIES (IDXX) — Aug 6, 2019

IDEXX LABORATORIES INC /DE (IDXX) (CIK 0000874716)
Date: Aug. 6, 2019 · CIK: 0000874716 · Accession: 0000000000-19-012064

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File numbers found in text: 000-19271

Date
August 6, 2019
Author
Brian P. McKeon
Form
UPLOAD
Company
IDEXX LABORATORIES INC /DE (IDXX) (CIK 0000874716)

Letter

August 6, 2019 Brian P. McKeon Executive Vice President, Chief Financial Officer and Treasurer IDEXX Laboratories, Inc. One IDEXX Drive Westbrook Maine 04092 Re:IDEXX Laboratories, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 15, 2019 File No. 000-19271 Dear Mr. McKeon: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

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August 6, 2019
Brian P. McKeon
Executive Vice President, Chief Financial Officer and Treasurer
IDEXX Laboratories, Inc.
One IDEXX Drive
Westbrook Maine 04092
Re:IDEXX Laboratories, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed February 15, 2019
File No. 000-19271
Dear Mr. McKeon:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance