SEC Comment Letter for HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494) (HBIO) — Dec 16, 2015
HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494)
Date: Dec. 16, 2015 · CIK: 0001123494 · Accession: 0000000000-15-058177
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Letter
Mail Stop 3030 December 16 , 2015 Via E -mail Jeffrey A. Duchemin Chief Executive 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, 2014 Filed March 12, 2015 File No. 001 -33957
Dear Mr. Duchemin :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Geoff Kruczek for
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Mail Stop 3030 December 16 , 2015 Via E -mail Jeffrey A. Duchemin Chief Executive 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, 2014 Filed March 12, 2015 File No. 001 -33957 Dear Mr. Duchemin : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Geoff Kruczek for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc (via e-mail): Chad J. Burns , Esq. Burns & Levinson LLC