SEC Company Response from HESKA CORP (CIK 0001038133) — May 12, 2020
HESKA CORP (CIK 0001038133)
Date: May 12, 2020 · CIK: 0001038133 · Accession: 0001038133-20-000057
AI Filing Summary & Sentiment
File numbers found in text: 333-238005
Letter
Document
Heska Corporation
3760 Rocky Mountain Avenue
Loveland, Colorado 80538
(970) 493-7272
May 12, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Attn: Courtney Lindsay
Re:
Heska Corporation
Registration Statement on Form S-3 (File No. 333-238005)
Filed May 5, 2020
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Heska Corporation hereby respectfully requests that the effectiveness of its Registration Statement on Form S-3 (File No. 333-238005) be accelerated so that the Registration Statement will become effective at 9:00 a.m., Eastern Time, on May 15, 2020, or as soon thereafter as practicable.
Very truly yours,
Heska Corporation
Show Raw Text
CORRESP 1 filename1.htm Document Heska Corporation 3760 Rocky Mountain Avenue Loveland, Colorado 80538 (970) 493-7272 May 12, 2020 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, DC 20549 Attn: Courtney Lindsay Re: Heska Corporation Registration Statement on Form S-3 (File No. 333-238005) Filed May 5, 2020 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Heska Corporation hereby respectfully requests that the effectiveness of its Registration Statement on Form S-3 (File No. 333-238005) be accelerated so that the Registration Statement will become effective at 9:00 a.m., Eastern Time, on May 15, 2020, or as soon thereafter as practicable. Very truly yours, Heska Corporation /s/ Catherine Grassman Catherine Grassman Chief Financial Officer cc: Robyn Zolman, Gibson, Dunn & Crutcher LLP