[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 August 27, 1996 on our review of interim 
financial information on Hach Company and Subsidiaries for the three months 
ended July 27, 1996, and included in this quarterly report on Form 10-Q for 
the three month 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
August 27, 1996


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