April 14, 2010
Mr. Jeff Riedler, Assistant Director
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
Via Edgar and Fax (202-772-9198)
Dear Mr. Riedler:
This letter is provided by Neogen Corporation, a Michigan corporation, in response to the Staff’s comment letter dated April 2, 2010 with respect to the above-referenced filings. While we have made significant progress with our responses to your questions we will need until April 26, 2010 to complete the 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 |
Copy via facsimile: Ms. Jennifer Riegel (202-772-9198)
