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<SEC-DOCUMENT>0000012208-09-000037.txt : 20090612
<SEC-HEADER>0000012208-09-000037.hdr.sgml : 20090612
<ACCEPTANCE-DATETIME>20090612163305
ACCESSION NUMBER:		0000012208-09-000037
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090610
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Regulation FD Disclosure
FILED AS OF DATE:		20090612
DATE AS OF CHANGE:		20090612

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIO RAD LABORATORIES INC
		CENTRAL INDEX KEY:			0000012208
		STANDARD INDUSTRIAL CLASSIFICATION:	LABORATORY ANALYTICAL INSTRUMENTS [3826]
		IRS NUMBER:				941381833
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07928
		FILM NUMBER:		09890172

	BUSINESS ADDRESS:	
		STREET 1:		1000 ALFRED NOBEL DR
		CITY:			HERCULES
		STATE:			CA
		ZIP:			94547
		BUSINESS PHONE:		5107247000
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8k06102009.htm
<DESCRIPTION>FORM 8K 06102009
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
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<HEAD>
<TITLE>UNITED STATES</TITLE>
<META NAME="author" CONTENT="Stephanie Trudrunng">
<META NAME="date" CONTENT="06/11/2009">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:643.2px"><P style="margin:0px" align=right><BR></P>
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<P style="line-height:21.333px; margin:0px; font-size:18.667px" align=center><B>UNITED STATES</B></P>
<P style="line-height:21.333px; margin:0px; font-size:18.667px" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="line-height:21.333px; margin:0px; font-size:18.667px" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:24px; margin:0px; font-size:21.333px" align=center><B>FORM 8-K</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-top:4px; border-top:1px solid #7F0000"><BR></P>
<P style="line-height:10.667px; margin:0px"><BR></P>
<P style="line-height:21.333px; margin:0px; font-size:18.667px" align=center><B>CURRENT REPORT</B></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px" align=center><B>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:21.333px; margin:0px; font-size:18.667px" align=center><B>Date of Report: June 10, 2009</B></P>
<P style="margin:0px" align=center><B>(Date of earliest event reported)</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:10.667px; margin:0px; padding-top:4px; border-top:1px solid #7F0000"><BR></P>
<P style="margin:0px"><BR></P>
<P style="line-height:26.667px; margin:0px; font-size:24px" align=center><B>BIO-RAD LABORATORIES, INC.</B></P>
<P style="margin:0px" align=center><B>(Exact name of registrant as specified in its charter)</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-top:4px; border-top:1px solid #7F0000"><BR></P>
<P style="line-height:12px; margin:0px"><BR></P>
<P style="line-height:21.333px; margin:0px; font-size:18.667px" align=center><B>Commission File Number: 1-7928</B></P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0 align=center><TR><TD width=360></TD><TD width=7.133></TD><TD width=352.8></TD></TR>
<TR><TD width=360><P style="margin:0px; font-size:10.667px">&nbsp;</P>
</TD><TD valign=bottom width=7.133><P style="margin:0px; font-size:10.667px">&nbsp;</P>
</TD><TD width=352.8><P style="margin:0px; font-size:10.667px">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=360><P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>Delaware</B></P>
</TD><TD valign=bottom width=7.133><P style="margin:0px; font-size:16px">&nbsp;</P>
</TD><TD valign=top width=352.8><P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>94-1381833</B></P>
</TD></TR>
<TR><TD valign=top width=360><P style="margin:0px" align=center><B>(State or other jurisdiction of</B></P>
<P style="margin:0px" align=center><B>incorporation or organization)</B></P>
</TD><TD valign=bottom width=7.133><P style="margin:0px">&nbsp;</P>
</TD><TD valign=top width=352.8><P style="margin:0px" align=center><B>(I.R.S. Employer</B></P>
<P style="margin:0px" align=center><B>Identification No.)</B></P>
</TD></TR>
</TABLE>
<P style="line-height:10.667px; margin:0px"><BR></P>
<P style="line-height:10.667px; margin:0px"><BR></P>
<P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>1000 Alfred Nobel Dr.</B></P>
<P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>Hercules, California 94547</B></P>
<P style="margin:0px" align=center><B>(Address of principal executive offices, including zip code)</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:18.667px; margin:0px; font-size:16px" align=center><B>(510) 724-7000</B></P>
<P style="margin:0px" align=center><B>(Registrant&#146;s telephone number, including area code)</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:10.667px; margin:0px"><BR></P>
<P style="line-height:10.667px; margin:0px; padding-top:4px; border-top:1px solid #7F0000"><BR></P>
<P style="margin:0px"><BR></P>
<P style="line-height:normal; margin:0px; font-size:10.667px">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the <BIG>following provisions:</BIG></P>
<P style="margin:0px">&nbsp;</P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=28.8></TD><TD width=562.733></TD></TR>
<TR><TD valign=top width=28.8><P style="margin:0px; font-family:Wingdings"><FONT FACE="Wingdings">&#168;</FONT></P>
</TD><TD valign=top width=562.733><P style="margin:0px"><FONT FACE="Times New Roman">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
</TD></TR>
</TABLE>
<P style="margin:0px">&nbsp;</P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=28.8></TD><TD width=565.6></TD></TR>
<TR><TD valign=top width=28.8><P style="margin:0px; font-family:Wingdings"><FONT FACE="Wingdings">&#168;</FONT></P>
</TD><TD valign=top width=565.6><P style="margin:0px"><FONT FACE="Times New Roman">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>
</TD></TR>
</TABLE>
<P style="margin:0px">&nbsp;</P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=28.8></TD><TD width=616.267></TD></TR>
<TR><TD valign=top width=28.8><P style="margin:0px; font-family:Wingdings"><FONT FACE="Wingdings">&#168;</FONT></P>
</TD><TD valign=top width=616.267><P style="margin:0px"><FONT FACE="Times New Roman">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>
</TD></TR>
</TABLE>
<P style="margin:0px">&nbsp;</P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=28.8></TD><TD width=615></TD></TR>
<TR><TD valign=top width=28.8><P style="margin:0px; font-family:Wingdings"><FONT FACE="Wingdings">&#168;</FONT></P>
</TD><TD valign=top width=615><P style="margin:0px"><FONT FACE="Times New Roman">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; page-break-before:always" align=right><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=83.333></TD><TD width=360.667></TD></TR>
<TR><TD valign=top width=83.333><P style="line-height:17.333px; margin:0px; font-size:14.667px" align=justify><B>Item 4.01</B></P>
</TD><TD valign=top width=360.667><P style="line-height:17.333px; margin:0px; font-size:14.667px"><B>Changes in Registrant&#8217;s Certifying Accountant.</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=30.733></TD><TD width=293.267></TD></TR>
<TR><TD valign=top width=30.733><P style="line-height:17.333px; margin:0px; font-size:14.667px" align=justify>(a)</P>
</TD><TD valign=top width=293.267><P style="line-height:17.333px; margin:0px; font-size:14.667px">Dismissal of Deloitte &amp; Touche LLP</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">On June 10, 2009, we dismissed Deloitte &amp; Touche LLP, or D&amp;T, as our independent registered public accounting firm based on the recommendation and authorization of the audit committee of our board of directors. </P>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">D&amp;T&#146;s audit reports on our consolidated financial statements for the fiscal years ended December 31, 2008 and December 31, 2007 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.</P>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">During the fiscal years ended December 31, 2008 and December 31, 2007, the review of our consolidated financial statements for the quarterly period ended March 31, 2009, and the subsequent interim period through June 10, 2009, (i) there were no disagreements with D&amp;T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to D&amp;T&#146;s satisfaction would have caused D&amp;T to make reference to the subject matter of the disagreement in connection with their reports and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K of the Securities and Exchange Commission, or SEC. </P>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">We provided D&amp;T with a copy of the disclosure contained in this Form 8-K and requested that D&amp;T furnish us with a letter addressed to the SEC stating whether it agrees with the above statements. D&amp;T&#146;s letter, dated June 12, 2009, is filed as Exhibit 16.1 to this Form 8-K.</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=36></TD><TD width=336></TD></TR>
<TR><TD valign=top width=36><P style="line-height:17.333px; margin:0px; font-size:14.667px" align=justify>(b)</P>
</TD><TD valign=top width=336><P style="line-height:17.333px; margin:0px; font-size:14.667px">Engagement of Ernst &amp; Young LLP</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">On June 10, 2009, we engaged Ernst &amp; Young LLP, or Ernst &amp; Young, as our independent registered public accounting firm for our fiscal year ending December 31, 2009 based on the recommendation and authorization of the audit committee of our board of directors. </P>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">In deciding to engage Ernst &amp; Young, the Audit Committee reviewed auditor independence and existing commercial relationships with Ernst &amp; Young, and concluded that Ernst &amp; Young has no commercial relationship with us that would impair its independence.</P>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">During the fiscal years ended December 31, 2008 and December 31, 2007, respectively, and in the subsequent interim period through June 10, 2009, neither we nor anyone acting on our behalf has consulted with Ernst &amp; Young on any of the matters or events set forth in Item 304(a)(2) of Regulation S-K. </P>
<P style="line-height:14.667px; margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=83.333></TD><TD width=492.667></TD></TR>
<TR><TD valign=top width=83.333><P style="line-height:17.333px; margin:0px; font-size:14.667px"><B>Item 9.01</B></P>
</TD><TD valign=top width=492.667><P style="line-height:17.333px; margin:0px; font-size:14.667px"><B>Financial Statements and Exhibits.</B></P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=36></TD><TD width=540></TD></TR>
<TR><TD valign=top width=36><P style="line-height:17.333px; margin:0px; font-size:14.667px">(d)</P>
</TD><TD valign=top width=540><P style="line-height:17.333px; margin:0px; font-size:14.667px">Exhibits</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=59.067></TD><TD width=24></TD><TD width=497.533></TD></TR>
<TR><TD width=580.6 colspan=3><P style="line-height:17.333px; margin:0px; font-size:14.667px">The following exhibits are filed with the Form 8-K:</P>
</TD></TR>
<TR><TD valign=bottom width=59.067><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=24><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=497.533><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=bottom width=59.067><P style="line-height:17.333px; margin:0px; font-size:14.667px">Exhibit</P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">Number&nbsp;</P>
</TD><TD valign=bottom width=24><P style="margin:0px; font-size:14.667px">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=497.533><P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">Description</P>
</TD></TR>
<TR><TD valign=top width=59.067><P style="line-height:17.333px; margin-top:4.867px; margin-bottom:0px; font-size:14.667px" align=right>16.1</P>
</TD><TD valign=bottom width=24><P style="margin-top:4.867px; margin-bottom:0px; font-size:14.667px">&nbsp;</P>
</TD><TD valign=bottom width=497.533><P style="line-height:17.333px; margin:0px; font-size:14.667px">Letter from Deloitte &amp; Touche LLP regarding change in certifying accountant.</P>
</TD></TR>
<TR><TD valign=top width=59.067><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=24><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=497.533><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR>
<BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; page-break-before:always" align=right><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px" align=center><B>SIGNATURES</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:17.333px; margin:0px; font-size:14.667px">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=50.867></TD><TD width=136.333></TD><TD width=29.467></TD><TD width=29.467></TD><TD width=4></TD><TD width=253.867></TD></TR>
<TR><TD valign=top width=50.867><P style="font-size:2pt">&nbsp;</P></TD><TD width=136.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=257.867 colspan=2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=50.867><P style="font-size:2pt">&nbsp;</P></TD><TD width=136.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=257.867 colspan=2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=50.867><P style="font-size:2pt">&nbsp;</P></TD><TD width=136.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=287.333 colspan=3><P style="line-height:17.333px; margin:0px; font-size:14.667px">BIO-RAD LABORATORIES, INC.</P>
</TD></TR>
<TR><TD valign=top width=50.867><P style="font-size:2pt">&nbsp;</P></TD><TD width=136.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=257.867 colspan=2><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=50.867><P style="line-height:17.333px; margin:0px; font-size:14.667px">Date:</P>
</TD><TD style="border-bottom:1px solid #000000" width=136.333><P style="line-height:17.333px; margin:0px; font-size:14.667px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;June 12, 2009</P>
</TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="line-height:17.333px; margin:0px; font-size:14.667px">By:</P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=257.867 colspan=2><P style="line-height:17.333px; margin:0px; font-size:14.667px">/s/ Christine A. Tsingos</P>
</TD></TR>
<TR><TD valign=top width=50.867><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=136.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=29.467><P style="margin:0px; font-size:14.667px">&nbsp;</P>
</TD><TD valign=bottom width=4><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=253.867><P style="line-height:17.333px; margin:0px; font-size:14.667px">Christine A. Tsingos </P>
</TD></TR>
<TR><TD valign=top width=50.867><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=136.333><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=4><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=253.867><P style="line-height:17.333px; margin:0px; font-size:14.667px">Vice President, Chief Financial Officer</P>
</TD></TR>
<TR><TD valign=top width=50.867><P style="font-size:2pt">&nbsp;</P></TD><TD valign=top width=136.333><P style="margin:0px">&nbsp;</P>
</TD><TD valign=top width=29.467><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=29.467><P style="margin:0px">&nbsp;</P>
</TD><TD valign=bottom width=4><P style="margin:0px">&nbsp;</P>
</TD><TD valign=bottom width=253.867><P style="font-size:2pt">&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><B>EXHIBIT INDEX</B></P>
<P style="margin:0px">&nbsp;</P>
<TABLE style="font-size:13.333px" cellspacing=0><TR><TD width=58.867></TD><TD width=12></TD><TD width=493.133></TD></TR>
<TR><TD width=58.867><P style="margin:0px; font-size:14.667px">&nbsp;</P>
</TD><TD valign=bottom width=12><P style="margin:0px; font-size:14.667px">&nbsp;</P>
</TD><TD width=493.133><P style="margin:0px; font-size:14.667px">&nbsp;</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=bottom width=58.867><P style="margin:0px"><B>Exhibit</B></P>
<P style="margin:0px"><B>Number</B></P>
</TD><TD valign=bottom width=12><P style="margin:0px">&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=493.133><P style="margin:0px"><BR></P>
<P style="margin:0px"><B>Description</B></P>
</TD></TR>
<TR><TD valign=top width=58.867><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=12><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=493.133><P style="font-size:2pt">&nbsp;</P></TD></TR>
<TR><TD valign=top width=58.867><P style="line-height:17.333px; margin:0px; font-size:14.667px" align=center>16.1</P>
</TD><TD valign=bottom width=12><P style="font-size:2pt">&nbsp;</P></TD><TD valign=bottom width=493.133><P style="line-height:17.333px; margin:0px; font-size:14.667px">Letter from Deloitte &amp; Touche LLP regarding change in certifying accountant.</P>
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<TYPE>EX-16
<SEQUENCE>2
<FILENAME>exh161.htm
<DESCRIPTION>EXHIBIT 16.1
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<TITLE>PART 1 &#8211; FINANCIAL INFORMATION</TITLE>
<META NAME="author" CONTENT="Stephanie Trudrung">
<META NAME="date" CONTENT="11/06/2008">
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<DIV style="width:604.8px"><P style="line-height:18.667px; margin:0px; font-size:16px" align=right><B><U>Exhibit 16.1</U></B></P>
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<TR><TD valign=top width=631.2><P style="line-height:18.667px; margin-top:6.667px; margin-bottom:6.667px; font-size:16px">June 12, 2009</P>
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<P style="line-height:18.667px; margin-top:6.667px; margin-bottom:6.667px; font-size:16px">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C.&nbsp;&nbsp; 20549-7561</P>
<P style="line-height:18.667px; margin-top:6.667px; margin-bottom:6.667px; font-size:16px">Dear Sirs/Madams:</P>
<P style="line-height:18.667px; margin-top:6.667px; margin-bottom:6.667px; font-size:16px">We have read Item 4.01 of Bio-Rad Laboratories, Inc.'s Form 8-K dated June 12, 2009, and have the following comments:</P>
<P style="line-height:18.667px; margin-top:6.667px; margin-bottom:6.667px; font-size:16px">1.&nbsp; &nbsp;&nbsp;&nbsp;We agree with the statements made in section (a) of Item 4.01.</P>
<P style="line-height:18.667px; margin-top:6.667px; margin-bottom:6.667px; font-size:16px">2.&nbsp; &nbsp;&nbsp;&nbsp;We have no basis on which to agree or disagree with the statements made in section (b) of Item 4.01.</P>
<P style="line-height:18.667px; margin-top:6.667px; margin-bottom:6.667px; font-size:16px">Yours truly,</P>
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<P style="line-height:18.667px; margin:0px; font-size:16px"><U>/s/ Deloitte &amp; Touche LLP</U></P>
<P style="line-height:18.667px; margin:0px; font-size:16px">San Francisco, California</P>
<P style="line-height:18.667px; margin:0px; font-size:16px">June 12, 2009</P>
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