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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-007486.txt : 20060925
<SEC-HEADER>0000000000-06-007486.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20060213081103
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007486
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HESKA CORP
		CENTRAL INDEX KEY:			0001038133
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				770192527
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538
		BUSINESS PHONE:		9704937272

	MAIL ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-008629
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


February 9, 2006


Mr. Jason A. Napolitano
Executive Vice President and
Chief Financial Officer
Heska Corporation
1613 Prospect Parkway
Fort Collins, CO 80525

Re:	Heska Corporation
	Form 10-K for Fiscal Year Ended December 31, 2004

	File No. 000-22427

Dear Mr. Napolitano:

We have completed our review of your Form 10-K and have no further
comments at this time.

      Sincerely,


								Jim B. Rosenberg
								Senior Assistant Chief
Accountant
??

??

??

??

Jason A. Napolitano
Heska Corporation
Page 1


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