SEC Comment Letter for TRUPANION, INC. (TRUP) (CIK 0001371285) (TRUP) — Oct 16, 2017
TRUPANION, INC. (TRUP) (CIK 0001371285)
Date: Oct. 16, 2017 · CIK: 0001371285 · Accession: 0000000000-17-036594
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October 16, 2017
Darryl Rawlings
Chief Executive Officer and President
Trupanion, Inc.
6100 4th Avenue S, Suite 200
Seattle, WA 98108
Trupanion, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2016
Filed February 15, 2017
File No. 001-36537Re:
Dear Mr. Rawlings:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence by the staff.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: James D. Evans, Esq.