March 31, 2015
Mr. James Rosenberg, Senior Assistant Chief Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
| Re: | Neogen Corporation |
| Form 10-K: For the Fiscal Year Ended May 31, 2014 |
| Filed July 30, 2014 |
| File Number 000-17988 |
Via EDGAR
Dear Mr. Rosenberg:
This letter is provided by Neogen Corporation, a Michigan corporation, in response to the Staff’s comment letter dated March 24, 2015 with respect to the above-referenced filing. While we are making progress with our responses to your questions, we request an extension until April 21, 2015 to complete the responses. We trust that this request is acceptable.
If there are questions or concerns with this request please contact me directly.
Very truly yours,
/s/ Steven J. Quinlan
Steven J. Quinlan
Vice President & CFO
620 Lesher Place, Lansing MI 48912
517/372-9200 • 800/234-5333 • fax: 517/372-0108
neogen-info@neogen.com • www.neogen.com