-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Kbefv+m4hHgwVsuHGDMiIPzmjJHLlkxFq/a+dZFikeFwZwkNF5xYYuXG2/L3ApJR wl++DwkzGNSje4ocUFVWng== 0001038133-09-000018.txt : 20100412 0001038133-09-000018.hdr.sgml : 20100412 20091009171049 ACCESSION NUMBER: 0001038133-09-000018 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091009 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm extensionrequest.htm
October 9, 2009
 
 

 
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.—Mailstop 4720
Washington, D.C.   20549

Attention:             Jim B. Rosenberg, Senior Assistant Chief Accountant
James Peklenk, Staff Accountant
Mary Mast, Senior Accountant

Re:         Heska Corporation
Form 10-K for Fiscal Year Ended December 31, 2008
Filed March 11, 2009
File No. 000-22427

Ladies and Gentlemen:

Heska Corporation (“Heska” or the “Company”) hereby respectfully requests an additional extension of the deadline to respond to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) set forth in the letter dated September 18, 2009 in connection with the above-referenced report on Form 10-K (the “Report”) due to personnel resource limitations related to the close of Heska's third fiscal quarter of 2009.  We respectfully request the Staff to extend its current deadline for submission of the Company’s responses to October 16, 2009, noting that the Company fully expects to be able to file its responses prior to this date.

Thank you for consideration of the Company’s request.  Please contact me at 970-493-7272, extension 4105, if you have any questions regarding the above request.


 
Sincerely,
 
 
 
/s/  Jason Napolitano 
JASON NAPOLITANO
 
Executive Vice President, Chief Financial Officer and Secretary





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