<SEC-DOCUMENT>0001193125-15-405206-index.html : 20160523
<SEC-HEADER>0001193125-15-405206.hdr.sgml : 20160523
<ACCEPTANCE-DATETIME>20151216214000
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-405206
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20151216

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:			0214

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>2
<FILENAME>filename2.pdf
<TEXT>
Document 2 - file: filename2.pdf

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g222828rspltr_pg01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: g222828rspltr_pg01.jpg

</DOCUMENT>
</SEC-DOCUMENT>