March 5, 2010
Via Edgar and Fax (202-772-9198)
Ms. Staci Shannon, Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
| Re: | Neogen Corporation | |
| File Number 000-17988 | ||
| Form 10-K: For the Fiscal Year Ended May 31, 2009 | ||
| Form 10-Q: For the Quarterly Periods Ended August 31, 2009 and | ||
| November 30, 2009 | ||
| Definitive Proxy Statement on Schedule 14A |
Dear Ms. Shannon:
This letter is provided by Neogen Corporation, a Michigan corporation, in response to the Staff’s comment letter dated February 23, 2010 with respect to the above-referenced filings. While we have made significant progress with our responses to your questions we will need until Mach 12 to complete the remaining responses. We trust that this request is acceptable.
If there are questions or concerns please contact me directly.
| Very truly yours, |
/s/ Richard R. Current |
| Richard R. Current |
| Vice President & CFO |
