December 17, 2008
Susann Reilly, Esq. — Mail Stop 3561
Office of Beverages, Apparel
and Health Care Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | | Bio-Reference Laboratories, Inc. (“BRLI”) |
| | | | Form 10-K for Fiscal Year Ended October 31, 2007 |
| | | | Schedule 14A for July 17, 2008 Annual Meeting |
| | | | of Stockholders |
Dear Ms. Reilly,
In accordance with your telephone conversation of December 17, 2008, with BRLI’s counsel, Roger Tolins, Esq., BRLI hereby respectfully requests an extension of time until the first full week of January 2009 for BRLI to file its response to the staff’s comment letter dated December 5, 2008. The reason for this request is the unavailability of persons involved in preparation of the response during the next two weeks.
| | Very truly yours, |
| | Bio-Reference Laboratories, Inc. |
| | |
| | | | |
| | By | | /S/ Sam Singer |
| | | | Sam Singer |
| | | | Senior Vice President |
| | | | Chief Financial Officer |