-----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, PH2M83VB3fGs38xlS7zIWBxAs9kLhn/XKQvJiA8Vt3gLW8qPCMifn1sa0kvVlygN k9H13xIg7J/mGilKzATlDg== 0001170918-09-000267.txt : 20090911 0001170918-09-000267.hdr.sgml : 20090911 20090707204419 ACCESSION NUMBER: 0001170918-09-000267 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IRIS INTERNATIONAL INC CENTRAL INDEX KEY: 0000319240 STANDARD INDUSTRIAL CLASSIFICATION: LABORATORY ANALYTICAL INSTRUMENTS [3826] IRS NUMBER: 942579751 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9162 ETON AVE CITY: CHATSWORTH STATE: CA ZIP: 91311 BUSINESS PHONE: 8187091244 MAIL ADDRESS: STREET 1: 9162 ETON AVENUE CITY: CHATSWORTH STATE: CA ZIP: 91311 FORMER COMPANY: FORMER CONFORMED NAME: INTERNATIONAL REMOTE IMAGING SYSTEMS INC /DE/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

July 7, 2009

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3030
100 F Street, N.E.
Washington, D.C. 20549

Re: Iris International, Inc.
Form 10-K for the Fiscal Year ended December 31, 2008
Filed March 6, 2009
File No. 001-11181

Ladies and Gentlemen:

On behalf of IRIS International, Inc. (the “Company”), in my capacity as Chief Financial Officer of the Company, I hereby provide the following acknowledgements in reply to the Staff’s comment letter, dated June 26, 2009.

The Company acknowledges that:

  •  the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

  Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

  •  the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

        We hope the above has been responsive to the Staff’s comments. If you have any questions or require any additional information or documents, please telephone me at (818) 709-1244.

Very truly yours,

/s/ Peter Donato                      
Peter Donato
Chief Financial Officer

cc:   John McIlvery


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