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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

Date
April 30, 2018
Author
/s/ Heather Percival for
Form
UPLOAD
Company
HARVARD BIOSCIENCE INC (HBIO) (CIK 0001123494)

Letter

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

Show Raw Text
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