MWI VETERINARY SUPPLY, INC.
651 S. Stratford Drive
Suite 100
Meridian, Idaho 83642
Telephone: | (800) 824-3703 |
Facsimile: | (208) 955-8904 |
July 29, 2005
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | MWI Veterinary Supply, Inc. | |
| Registration Statement on Form S-1 | |
| Registration No. 333-124264 |
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Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned Registrant hereby requests that the effectiveness of the above-captioned Registration Statement be accelerated so that it will become effective as of 4:00 p.m. on August 2, 2005, or as soon thereafter as practicable.
| Very truly yours, | |
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| MWI VETERINARY SUPPLY, INC. | |
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| /s/ Mary Patricia B. Thompson |
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| Mary Patricia B. Thompson | |
| Vice President, Secretary and Chief Financial | |