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 |
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| James Peklenk, Staff Accountant |
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| Mary Mast, Senior Accountant |
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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 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”). We request the Staff to extend its current deadline for submission of the Company’s responses to October 9, 2009.
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, |
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| Jason Napolitano |
| Executive Vice President, Chief Financial Officer and Secretary |
