0001038133-20-000057.txt : 20200615 0001038133-20-000057.hdr.sgml : 20200615 20200512152728 ACCESSION NUMBER: 0001038133-20-000057 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200512 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HESKA CORP CENTRAL INDEX KEY: 0001038133 STANDARD INDUSTRIAL CLASSIFICATION: IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835] 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 Document



Heska Corporation
3760 Rocky Mountain Avenue
Loveland, Colorado 80538
(970) 493-7272



May 12, 2020

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Attn: Courtney Lindsay
Re:
Heska Corporation
Registration Statement on Form S-3 (File No. 333-238005)
Filed May 5, 2020

Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Heska Corporation hereby respectfully requests that the effectiveness of its Registration Statement on Form S-3 (File No. 333-238005) be accelerated so that the Registration Statement will become effective at 9:00 a.m., Eastern Time, on May 15, 2020, or as soon thereafter as practicable.


Very truly yours,

Heska Corporation

/s/ Catherine Grassman            
Catherine Grassman
Chief Financial Officer



cc:    Robyn Zolman, Gibson, Dunn & Crutcher LLP