<SEC-DOCUMENT>0001140361-22-027876.txt : 20220901
<SEC-HEADER>0001140361-22-027876.hdr.sgml : 20220901
<ACCEPTANCE-DATETIME>20220802182632
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-027876
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20220802

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEOGEN CORP
		CENTRAL INDEX KEY:			0000711377
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				382367843
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		620 LESHER PLACE
		CITY:			LANSING
		STATE:			MI
		ZIP:			48912
		BUSINESS PHONE:		5173729200

	MAIL ADDRESS:	
		STREET 1:		620 LESHER PLACE
		CITY:			LANSING
		STATE:			MI
		ZIP:			48912
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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    <div><img src="ny20004078x18_img01.jpg"></div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">August 2, 2022</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif;"><u>Via EDGAR</u><br>
      </font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);">Abby Adams</font></div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Christine Westbrook</div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Division of Corporation Finance</div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Office of Life Sciences</div>
    <div style="font-family: 'Times New Roman',Times,serif;">U.S. Securities &amp; Exchange Commission</div>
    <div style="font-family: 'Times New Roman',Times,serif;">100 F Street, NE</div>
    <div style="font-family: 'Times New Roman',Times,serif;">Washington, D.C.&#160; 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zbe2b21bd44a94862a042ce2a1765a66a" cellpadding="0" cellspacing="0">

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          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Neogen Corporation<br>
              Registration Statement on Form S<font style="color: rgb(0, 0, 0);">-</font>4</div>
            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">
              <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold; text-indent: 0px;">File No. 333-263667</div>
              <div style="margin: 0px 0px 0px 0px; font-family: 'Times New Roman', Times, serif; font-weight: bold; text-indent: 0pt;">Request for Effectiveness</div>
            </div>
          </td>
        </tr>

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    <br>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman',Times,serif;">Dear Ms. Adams and Ms. Westbrook:</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Reference is made to the Registration Statement on Form S-4 (File No. 333-263667) initially filed by Neogen Corporation (the &#8220;<u>Company</u>&#8221;) with the U.S. Securities and
      Exchange Commission on March 17, 2022 (as amended, the &#8220;<u>Registration Statement</u>&#8221;).</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">The Company hereby requests that the effective date for the above-referenced Registration Statement be accelerated to 12:00p.m., Eastern Time, on August 4, 2022, or as soon as
      possible thereafter, pursuant to Rule 461 promulgated under the U.S. Securities Act of 1933, as amended.</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt;">Please contact Eoghan P. Keenan of Weil, Gotshal &amp; Manges LLP at (212) 310-8268 or eoghan.keenan@weil.com with any questions you may have concerning this letter.&#160; In addition, please notify Mr. Keenan by telephone
      when this request for acceleration has been granted.</div>
    <div>&#160;</div>
    <div>
      <table id="zc4b239ab351d4445a87103377e460875" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; color: #000000; width: 100%;" border="0" cellpadding="0" cellspacing="0">

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              <div>&#160;</div>
            </td>
            <td colspan="2" style="width: 50.00%;">
              <div style="text-align: left; text-indent: 0px;"><font style="font-family: 'Times New Roman',Times,serif;">Sincerely,</font><br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 50.00%;">
              <div>&#160;</div>
            </td>
            <td colspan="2" style="width: 50.00%;">
              <div>&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; padding-bottom: 2px;">
              <div>&#160;</div>
            </td>
            <td style="width: 25%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: left; text-indent: 0px;"><font style="font-family: 'Times New Roman',Times,serif;">/s/ Amy M. Rocklin</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </div>
            </td>
            <td style="width: 25%; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 50.00%;">&#160;</td>
            <td colspan="2" rowspan="1" style="width: 50.00%;">
              <div style="text-align: left; text-indent: 0px;">Amy M. Rocklin, Vice President,</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 50.00%;">&#160;</td>
            <td colspan="2" rowspan="1" style="width: 50.00%;">
              <div style="text-align: left; text-indent: 0px;">General Counsel and Corporate Secretary</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 252pt;"><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z9f02485018324d8c8f77c58f461b741b" border="0" cellpadding="0" cellspacing="0">

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            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">cc:</div>
          </td>
          <td style="width: 97%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Michael J. Aiello, Weil, Gotshal &amp; Manges LLP<br>
              Eoghan P. Keenan, Weil, Gotshal &amp; Manges LLP<br>
              Michelle A. Sargent, Weil, Gotshal &amp; Manges LLP</div>
            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">John E. Adent, Neogen Corporation</div>
            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Kevin Rhodes, Garden SpinCo Corporation<br>
              Mojdeh Poul, Garden SpinCo Corporation</div>
            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Steven A. Rosenblum, Wachtell, Lipton, Rosen &amp; Katz</div>
            <div><font style="font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);">Jenna E. Levine, Wachtell, Lipton, Rosen &amp; Katz<br>
              </font></div>
          </td>
        </tr>

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    <div><br>
    </div>
    <div style="text-align: center;"><img src="ny20004078x18_img02.jpg"></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
