September 17, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Chris B. Edwards, Esq.
| RE: | Hemagen
Diagnostics, Inc. Schedule TO-1 Filed September 3, 2004 File No. 5-50367 |
Ladies and Gentlemen:
Hemagen Diagnostics, Inc., (the “Company”) acknowledges:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Yours truly, HEMAGEN DIAGNOSTICS, INC. BY: /s/ William P. Hales —————————————— William P. Hales Chairman, President & Chief Executive Officer REAGENTS APPLICATIONS, INC. BY: /s/ William P. Hales —————————————— William P. Hales Chairman and Chief Executive Officer |