SEC Comment Letter for ORASURE TECHNOLOGIES INC (OSUR) (CIK 0001116463) (OSUR) — Oct 26, 2009
ORASURE TECHNOLOGIES INC (OSUR) (CIK 0001116463)
Date: Oct. 26, 2009 · CIK: 0001116463 · Accession: 0000000000-09-060297
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File numbers found in text: 001-16537
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
October 26, 2009
VIA U.S. MAIL
Ronald H. Spair Chief Financial Officer
Orasure Technologies, Inc.
220 East First Street Bethlehem, Pennsylvania 18015
Re: Orasure Technologies, Inc.
Form 10-K for the year ended December 31, 2008
Filed March 10, 2009 File No. 001-16537
Dear Mr. Spair:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments. S i n c e r e l y ,
Jeff Jaramillo A c c o u n t i n g B r a n c h C h i e f