TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 24, 2021 Robert Leasure Chief Executive Officer Bioanalytical Systems, Inc. 2701 Kent Avenue West Lafayette, IN 47906-1382 Re: Bioanalytical Systems, Inc. Registration Statement on Form S-3 Filed February 19, 2021 File No. 333-253309 Dear Mr. Leasure: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Nicholas Lamparski at (202) 551-4695 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Stephen J. Hackman