[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  February  16, 1999 on our review of interim
financial  information  of Hach  Company  and  Subsidiaries  for the  three  and
nine months ended January 30, 1999, and included in the quarterly report on Form
10-Q for the three and nine 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
March 10, 1999