Item 4.01 Changes in Registrant's Certifying Accountant.

a) Dismissal of Independent Registered Public Accounting Firm

On May 21, 2020, the Audit Committee of the Board of Directors (the "Audit Committee") of Heska Corporation (the "Company") approved the dismissal of Plante & Moran, PLLC ("Plante Moran") as the Company's independent registered public accounting firm.



The reports of Plante Moran on the Company's consolidated financial statements
for the fiscal years ended December 31, 2019 and 2018 did not contain an adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2019 and 2018, and during the
subsequent interim period through May 21, 2020, there have been no
"disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and related
instructions) with Plante Moran on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of Plante Moran would have
caused Plante Moran to make reference thereto in its reports on the consolidated
financial statements for such periods. During the fiscal years ended December
31, 2019 and 2018, and during the subsequent interim period through May 21,
2020, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of
Regulation S-K).

The Company provided Plante Moran with a copy of the disclosure it is making
herein in response to Item 304(a) of Regulation S-K, and requested that Plante
Moran furnish the Company with a copy of its letter addressed to the Securities
and Exchange Commission (the "SEC"), pursuant to Item 304(a)(3) of Regulation
S-K, stating whether or not Plante Moran agrees with the statements related to
them made by the Company in this report. A copy of Plante Moran's letter to the
SEC dated May 21, 2020 is attached as Exhibit 16.1 to this report.

(b) Newly Engaged Independent Registered Public Accounting Firm



On May 21, 2020, the Audit Committee approved the appointment of Grant Thornton
LLP ("Grant Thornton") as the Company's new independent registered public
accounting firm, effective immediately, to perform independent audit services
for the fiscal year ending December 31, 2020. During the fiscal years ended
December 31, 2019 and 2018, and during the subsequent interim period through May
21, 2020, neither the Company, nor anyone on its behalf, consulted Grant
Thornton regarding either (i) the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered with respect to the consolidated financial
statements of the Company, and no written report or oral advice was provided to
the Company by Grant Thornton that was an important factor considered by the
Company in reaching a decision as to any accounting, auditing or financial
reporting issue; or (ii) any matter that was the subject of a "disagreement" (as
defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or
a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation
S-K).

Item 9.01 Financial Statements and Exhibits.



The following exhibit is being furnished as part of this report:
Exhibit Number                 Description

  16.1                           Letter from Plante & Moran, PLLC dated May 21, 2020 to the Securities
                               and Exchange Commission

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