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        <ReturnReference>PART X:</ReturnReference>
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          <State>CT</State>
          <ZIPCode>065081873</ZIPCode>
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          <State>NC</State>
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      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>A HIGH-LEVEL REVIEW HAS BEEN CONDUCTED BY TAXPAYER PERSONNEL AT THE TIME OF THIS FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>A COMPENSATION SURVEY IS USED AS A GUIDELINE FOR THE SALARY OF THE EXECUTIVE DIRECTOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>THE AMERICAN ASSOCIATION FOR LABORATORY ANIMAL SCIENCE HAS A BOARD OF DIRECTORS THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>