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SEC Comment Letter for HARVARD BIOSCIENCE (HBIO) — Feb 5, 2026

HARVARD BIOSCIENCE INC
Date: Feb. 5, 2026 · CIK: 0001123494 · Accession: 0000000000-26-001237

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-293099

Date
February 5, 2026
Author
Division of
Form
UPLOAD
Company
HARVARD BIOSCIENCE INC

Letter

Re: HARVARD BIOSCIENCE INC Registration Statement on Form S-3 Filed January 30, 2026 File No. 333-293099 Dear John Duke:

February 5, 2026

John Duke President and Chief Executive Officer HARVARD BIOSCIENCE INC 84 October Hill Road Holliston, MA 01746

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 Margaret Sawicki at 202-551-7153 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and Services
cc: Megan Gates

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 5, 2026

John Duke
President and Chief Executive Officer
HARVARD BIOSCIENCE INC
84 October Hill Road
Holliston, MA 01746

 Re: HARVARD BIOSCIENCE INC
 Registration Statement on Form S-3
 Filed January 30, 2026
 File No. 333-293099
Dear John Duke:

 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 Margaret Sawicki at 202-551-7153 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and Services
cc: Megan Gates
</TEXT>
</DOCUMENT>