SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Jul 2, 2010
CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: July 2, 2010 · CIK: 0001378950 · Accession: 0000000000-10-037307
AI Filing Summary & Sentiment
Reasoning
Letter
July 2, 2010 Theodore R. Sanders Chief Financial Officer U.S. Auto Parts Network, Inc. 17150 South Margay Avenue Carson, CA 90746 Re: U.S. Auto Parts Network, Inc. Amendment No. 1 to Item 4.01 Form 8-K Filed July 1, 2010 File No. 1-33264
Dear Mr. Sanders: We have reviewed your filing and have the following comment. Please respond to this letter within fi ve business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comment applies to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to this comment, we may have additional comments. Amendment No. 1 to Item 4.01 Form 8-K Filed July 1, 2010
1. Amendments should set forth the complete text of each item as amended. As such, please file the complete text of Item 4.01 in an amendment with all of the disclosures required in Item 304 of Regul ation S-K. Refer to Rule 12b-15 promulgated under the Securities Exchange Act of 1934. In a ddition, please incorporate Exhibit 16.1 by reference to Form 8-K filed June 23, 2010.
As previously requested in our letter da ted June 24, 2010, please provide a written statement from the company acknowledging that:
• the company is responsible for the adequacy and accuracy of the disclosure in the filing;
• staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
Theodore R. Sanders U.S. Auto Parts Network, Inc. July 2, 2010 Page 2
• the company may not assert staff comme nts as a defense in any proceeding initiated by the Commission or any person under the federal secu rities laws of the United States.
You may contact Lisa Sellars at 202-551-3348 if you have questions. In her absence you may contact me at (202) 551-3344. Sincerely,
William H. Thompson Accounting Branch Chief
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July 2, 2010 Theodore R. Sanders Chief Financial Officer U.S. Auto Parts Network, Inc. 17150 South Margay Avenue Carson, CA 90746 Re: U.S. Auto Parts Network, Inc. Amendment No. 1 to Item 4.01 Form 8-K Filed July 1, 2010 File No. 1-33264 Dear Mr. Sanders: We have reviewed your filing and have the following comment. Please respond to this letter within fi ve business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comment applies to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to this comment, we may have additional comments. Amendment No. 1 to Item 4.01 Form 8-K Filed July 1, 2010 1. Amendments should set forth the complete text of each item as amended. As such, please file the complete text of Item 4.01 in an amendment with all of the disclosures required in Item 304 of Regul ation S-K. Refer to Rule 12b-15 promulgated under the Securities Exchange Act of 1934. In a ddition, please incorporate Exhibit 16.1 by reference to Form 8-K filed June 23, 2010. As previously requested in our letter da ted June 24, 2010, please provide a written statement from the company acknowledging that: • the company is responsible for the adequacy and accuracy of the disclosure in the filing; • staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and Theodore R. Sanders U.S. Auto Parts Network, Inc. July 2, 2010 Page 2 • the company may not assert staff comme nts as a defense in any proceeding initiated by the Commission or any person under the federal secu rities laws of the United States. You may contact Lisa Sellars at 202-551-3348 if you have questions. In her absence you may contact me at (202) 551-3344. Sincerely, William H. Thompson Accounting Branch Chief