October 6, 2009
VIA EDGAR AND FEDERAL EXPRESS
Kei Ino
Staff Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | USANA Health Sciences, Inc. |
| Form 10-K for the fiscal-year ended January 3, 2009 |
| File No. 000-21116 |
Dear Ms. Ino:
This letter is pursuant to our telephone conversation on October 5, 2009, regarding the comment letter we received from the staff of the Securities & Exchange Commission regarding our above-referenced Form 10-K. As we discussed, we will provide our written response to the comment letter within 10 business days of the date of this letter.
| Sincerely, |
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| /s/ Jeffrey A. Yates |
| Jeffrey A. Yates |
| Vice President & Chief Financial Officer |