[IMMUCOR LETTERHEAD]
Via Facsimile (202) 942-9533 and EDGAR
Mr. Jeffrey Riedler
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W., Mail Stop 3-9
Washington, D.C. 20549
Dear Mr. Riedler:
Immucor hereby amends its Registration Statement on Form S-3 filed with
the Commission on May 20, 1999, by including the following language:
The Registrant hereby amends this Registration Statement on such date
or dates as may be necessary to delay its effective date until the
Registrant shall file a further amendment which specifically states
that this Registration Statement shall thereafter become effective in
accordance with Section 8(a) of the Securities Act of 1933 or until the
Registration Statement shall become effective on such date as the
commission acting pursuant to said Section 8(a) may determine.
If you have any questions, please do not hesitate to contact Andy
Howell at (404) 817-6198.
Sincerely,
/s/ Steven C. Ramsey
Steven C. Ramsey
SCR/ah
