United States securities and exchange commission logo





                 August 24, 2022

       Beth Taylor
       Chief Financial Officer
       Inotiv, Inc.
       2701 Kent Avenue
       West Lafayette, Indiana 47906-1382

                                                        Re: Inotiv, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed on August 18,
2022
                                                            File No. 333-266962

       Dear Ms. Taylor :

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Janice Adeloye at 202-551-3034 or Brian Fetterolf
at 202-551-6613 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services