SEC Comment Letter for HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494) (HBIO) — Jun 5, 2006

HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494)
Date: June 5, 2006 · CIK: 0001123494 · Accession: 0000000000-06-026188

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 5, 2006

Author

Senior Assistant Chief Accountant

Form

UPLOAD

Company

HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494)

Letter

Mail Stop 6010 June 5, 2006 Mr. Bryce Chicoyne Chief Financial Officer Harvard Bioscience, Inc. 84 October Hill Road Holliston, Massachusetts 01746

RE: Harvard Bioscience, Inc. Form 10-K for the fiscal year ended December 31, 2005 Form 8-K filed March 2, 2006 File No. 0-31923

Dear Mr. Chicoyne:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
M a r t i n F . J a m e s
Senior Assistant Chief Accountant

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Mail Stop 6010

June 5, 2006
Mr. Bryce Chicoyne
Chief Financial Officer
Harvard Bioscience, Inc.
84 October Hill Road
Holliston, Massachusetts 01746

  RE:  Harvard Bioscience, Inc.
Form 10-K for the fiscal year ended December 31, 2005
    Form 8-K filed March 2, 2006
   File No.  0-31923

Dear Mr. Chicoyne:

 We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

Sincerely,

       M a r t i n  F .  J a m e s
       Senior Assistant Chief Accountant

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