[Letterhead]



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  November  18, 1998 on our review of interim
financial  information of Hach Company and  Subsidiaries for the three-month and
six-month  periods ended October 31, 1998, 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. 333-39675),  Form S-8 (File No. 33-90584), Form S-8 (File No. 33-64793), and
Form S-8 (File No.  33-39019).  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.



PRICEWATERHOUSECOOPERS LLP


Denver, Colorado
December 10, 1998