January 30, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Mergers and Acquisitions
Washington, D.C. 20549-3628
Attn: Christina Chalk
Senior Special Counsel
Office of Mergers and Acquisitions
Re: MWI Veterinary Supply, Inc.
Schedule 14D-9 filed January 26, 2015
SEC File No. 5-81369
Dear Ms. Chalk:
MWI Veterinary Supply, Inc. (the “Company”) confirms receipt of the letter dated January 27, 2015 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Schedule 14D-9. In response to the Staff’s comments, the Company acknowledges that:
(1) the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
(2) 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
(3) 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.
Very truly yours, |
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MWI VETERINARY SUPPLY, INC. |
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By: | /s/ Jeremy C. Ouchley |
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Name: | Jeremy C. Ouchley |
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Title: | Vice President and General Counsel |
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cc: Stephen M. Leitzell, Dechert LLP |
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3041 W Pasadena Dr, Boise, ID 83705 · (800) 824-3703 · www.mwivet.com