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United States securities and exchange commission logo





                               December 29, 2020

       Ilan Daskal
       Chief Financial Officer
       BIO-RAD LABORATORIES, INC.
       1000 Alfred Nobel Drive
       Hercules, California 94547

                                                        Re: BIO-RAD
LABORATORIES, INC.
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed March 2, 2020
                                                            File No. 001-07928

       Dear Mr. Daskal:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for the Year Ended December 31, 2019

       General

   1.                                                   We note that your forum
selection provision in Section 54 of your bylaws identifies the
                                                        Court of Chancery of
the State of Delaware (or, if the Court of Chancery does not have
                                                        jurisdiction, another
state court located within the State of Delaware or, if no state court
                                                        located within the
State of Delaware has jurisdiction, the federal district court for the
                                                        District of Delaware)
as the exclusive forum for certain litigation, including any
                                                           derivative action.
 In future filings, please describe the provision, including the relevant
                                                        forum for litigation
and any subject matter jurisdiction carve out, and whether this
                                                        provision applies to
actions arising under the Securities Act or Exchange Act. If so, please
                                                        also state that there
is uncertainty as to whether a court would enforce such provision and
                                                        include risk factor
disclosure of the risks to investors, such as the increased costs to bring
                                                        a claim and that the
provision may discourage claims or limit investors' ability to bring a
                                                        claim in a judicial
forum that they find favorable. Further, if the provision applies to
                                                        Securities Act claims,
please also state that investors cannot waive compliance with the
 Ilan Daskal
BIO-RAD LABORATORIES, INC.
December 29, 2020
Page 2
         federal securities laws and the rules and regulations thereunder. In
that regard, we note
         that Section 22 of the Securities Act creates concurrent jurisdiction
for federal and state
         courts over all suits brought to enforce any duty or liability created
by the Securities Act
         or the rules and regulations thereunder.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Jeanne Bennett at 202-551-3606 or Julie Sherman, Senior
Staff
Accountant, at 202-551-3640 if you have questions regarding comments on the
financial
statements and related matters. Please contact Christopher Edwards at
202-551-6761 or Mary
Beth Breslin, Branch Chief, at 202-551-3625 with any other questions.



FirstName LastNameIlan Daskal                                   Sincerely,
Comapany NameBIO-RAD LABORATORIES, INC.
                                                                Division of
Corporation Finance
December 29, 2020 Page 2                                        Office of Life
Sciences
FirstName LastName
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