December 1, 2006

Via U.S. Mail and Facsimile

Brad Nutter
Chief Executive Officer
Haemonetics Corporation
400 Wood Road
Braintree, Massachusetts 02184

RE:		Haemonetics Corporation
		Form 10-K for the fiscal year ended April 1, 2006
		File No. 1-10730

Dear Mr. Nutter:

      We have limited our review of your Form 10-K for the fiscal
year ended April 1, 2006, to disclosures relating to your contacts
with countries that have been identified as state sponsors of
terrorism.  Our review with respect to this issue does not
preclude
further review by the Assistant Director group with respect to
other
issues.  At this juncture, we are asking you to provide us with
supplemental information, so that we may better understand your
disclosure.  Please be as detailed as necessary in your response.
After reviewing this information, we may raise additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

General -

1. We note that on your website you list distributors in Iran and
Syria.  Your website also has an electronic contact submittal form
with a drop down list that includes Cuba, Iran, the Democratic
People`s Republic of Korea, Sudan and Syria.  Your 10-K does not
include any information regarding contacts with these countries.
In
light of the fact that Cuba, Iran, North Korea, Sudan and Syria
have
been identified by the U.S. State Department as state sponsors of
terrorism, and are subject to U.S. economic sanctions and export
controls, please describe for us the extent and nature of your
past,
current, and anticipated contacts with those countries, if any,
whether through distributors or other direct or indirect
arrangements.

2. We note that your products include data management and other
technologies.  Please discuss for us (i) whether any of the
products
you have sold into any of the referenced countries, or their
component parts, have military application; and (ii) whether they
have been put to military use by the governments of any of these
countries and, if so,  the nature of any such uses.

3. Discuss the materiality to you of your contacts with Cuba,
Iran,
North Korea, Sudan and Syria, individually and in the aggregate;
and
whether your contacts with those countries, individually or in the
aggregate, constitute a material investment risk for your security
holders. Your materiality analysis should address materiality in
quantitative terms, including the approximate dollar amount of any
revenues, assets and liabilities associated with those countries.
Please also address materiality in terms of qualitative factors
that
a reasonable investor would deem important in making an investment
decision, including the potential impact of corporate activities
upon
a company`s reputation and share value.

We note, for example, that Arizona and Louisiana have adopted
legislation that requires their state retirement systems to
prepare
reports regarding state pension fund assets invested in, and/or
permits divestment of state pension fund assets from, companies
that
do business with U.S.-designated state sponsors of terrorism.
Pennsylvania`s General Assembly has passed a resolution mandating
assessment and reporting of state pension fund assets invested in
companies that do business with certain U.S.-designated state
sponsors of terrorism.  Connecticut, Illinois, Maine, New Jersey
and
Oregon have adopted legislation requiring reporting of interests
in,
or divestment from, companies that do business with Sudan, and
similar legislation has been proposed by several other states.
Finally, Harvard University, Yale University, Stanford University,
and other educational institutions have adopted policies
prohibiting
investment in, and/or requiring divestment from, companies that do
business with Sudan.  Your materiality analysis should address the
potential impact of the investor sentiment evidenced by such
actions
directed toward companies that operate in Cuba, Iran, North Korea,
Sudan and Syria.


Closing Comments

      Please respond to this comment within 10 business days or
tell
us when you will provide us with a response.  Please file your
response letter on EDGAR.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be certain that the
filings include all information required under the Exchange Act of
1934 and that they have provided all information investors require
for an informed investment decision.  Since the company and its
management are in possession of all facts relating to the
company`s
disclosure, they are responsible for the accuracy and adequacy of
the
disclosures they have made.

      In connection with responding to our comment, please
provide,
in writing, a statement from the company acknowledging that:

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
do not foreclose the Commission from taking any action with
respect
to the filings; 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.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filings or in response
to
our comments on your filings.

      Please understand that we may have additional comments after
we
review your response to our comment.  Please contact Jack
Guggenheim
at (202) 551-3523 if you have any questions about the comment or
our
review.  You may also contact me at (202) 551-3470.


								Sincerely,




								Cecilia D. Blye, Chief
								Office of Global Security
Risk


cc: 	Peggy Fisher
		Angela Crane
		Division of Corporation Finance
Brad Nutter
Haemonetics Corporation
December 1, 2006
Page 1









UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-5546

         DIVISION OF
CORPORATION FINANCE