August 10, 2012
By EDGAR Submission
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: | Jim B. Rosenberg |
Senior Assistant Chief Accountant |
Re: | IDEXX Laboratories, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2011 |
Filed February 17, 2012 |
File No. 000-19271 |
Dear Mr. Rosenberg:
This letter relates to the letter dated August 6, 2012 (the “Letter”) to IDEXX Laboratories, Inc. (the “Company”), from Mr. Jim B. Rosenberg, Senior Assistant Chief Accountant, on behalf of the Staff (the “Staff”) of the U.S. Securities and Exchange Commission.
In the letter, Mr. Rosenberg requests that the Company submit to the Staff a response to the comments contained in the Letter within 10 business days or an indication from the Company as to when it intends to provide the Staff with a response. The Company respectfully requests that the date by which the Company must respond to the Letter be extended to Friday, August 31, 2012.
If you require additional information or wish to discuss the timing of the Company’s response, please do not hesitate to contact me at 207-556-8279.
Very truly yours,
/s/ Jennifer L. Panciocco
Associate General Counsel
cc: | Kei Nakada, Staff Accountant |
Mark Brunhofer, Senior Staff Accountant