Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


Re:      Hach Company and Subsidiaries
         Registration on Form S-8


Gentlemen:

We are aware that our report  dated  September  9, 1997 on our review of interim
financial  information  on Hach  Company and  Subsidiaries  for the three months
ended August 2, 1997, and included in this quarterly report on Form 10-Q for the
three months then ended,  is  incorporated  by reference  into the  registration
statements  of Hach Company and  Subsidiaries  on Form S-8 (File No.  33-39019),
Form S-8 (File No. 33-90584), and Form S-8 (File No. 33-64793). Pursuant to Rule
436(c) under the Securities Act of 1933,  this report should not be considered a
part of the  registration  statements  prepared  or  certified  by us within the
meaning of Section 7 and 11 of that Act.


COOPERS & LYBRAND L.L.P.


Denver, Colorado
September 12, 1997