-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BMx8tZpbm/P50ujh3rhfDTd7xj6IRTrATAEDY4U2VZNDc6TDC1jEXclEzzd8dSCV
 JFR3NgrQryOUQVfd0HEo9g==

<SEC-DOCUMENT>0000000000-10-010881.txt : 20100412
<SEC-HEADER>0000000000-10-010881.hdr.sgml : 20100412
<ACCEPTANCE-DATETIME>20100225153531
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-010881
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100225

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HESKA CORP
		CENTRAL INDEX KEY:			0001038133
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				770192527
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538
		BUSINESS PHONE:		9704937272

	MAIL ADDRESS:	
		STREET 1:		3760 ROCKY MOUNTAIN AVENUE
		CITY:			LOVELAND
		STATE:			CO
		ZIP:			80538
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-09-017873
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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