SEC Comment Letter for HARVARD BIOSCIENCE (HBIO) — Feb 5, 2026
HARVARD BIOSCIENCE INC
Date: Feb. 5, 2026 · CIK: 0001123494 · Accession: 0000000000-26-001237
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File numbers found in text: 333-293099
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<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>