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