SEC Comment Letter for HESKA CORP (CIK 0001038133) — May 12, 2020
HESKA CORP (CIK 0001038133)
Date: May 12, 2020 · CIK: 0001038133 · Accession: 0000000000-20-004172
AI Filing Summary & Sentiment
File numbers found in text: 333-238005
Letter
United States securities and exchange commission logo May 12, 2020 Catherine Grassman Chief Financial Officer Heska Corporation 3760 Rocky Mountain Avenue Loveland, Colorado 80538 Re:Heska Corporation Registration Statement on Form S-3 Filed May 5, 2020 File No. 333-238005 Dear Ms. Grassman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Courtney Lindsay at (202) 551-7237 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
May 12, 2020
Catherine Grassman
Chief Financial Officer
Heska Corporation
3760 Rocky Mountain Avenue
Loveland, Colorado 80538
Re:Heska Corporation
Registration Statement on Form S-3
Filed May 5, 2020
File No. 333-238005
Dear Ms. Grassman:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Courtney Lindsay at (202) 551-7237 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences