SEC Comment Letter for HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494) (HBIO) — May 8, 2018
HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494)
Date: May 8, 2018 · CIK: 0001123494 · Accession: 0000000000-18-014292
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File numbers found in text: 333-224535
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Mail Stop 3030 May 8 , 2018 Via E -mail Jeffrey A. Duchemin Chief Executive Officer Harvard Bioscience, Inc. 84 October Hill Road Holliston, Massachusetts 01746 Re: Harvard Bioscience, Inc. Registration Statement on Form S-3 Filed April 30, 2018 File No. 333-224535 Dear Mr. Duchemin : 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 Heather Percival at (202) 551 -3498 with any questions. Sincerely, /s/ Heather Percival for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Chad J. Porter, Esq. Burns & Levinson LLP