SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Aug 17, 2010

CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: Aug. 17, 2010 · CIK: 0001378950 · Accession: 0000000000-10-047137

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File numbers found in text: 001-33264

Date

August 17, 2010

Author

H. Christopher Owings

Form

UPLOAD

Company

CarParts.com, Inc. (PRTS) (CIK 0001378950)

Letter

August 17, 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. Form 10-K for Fiscal Year Ended January 2, 2010 Filed March 15, 2010 Definitive Proxy Statement on Schedule 14A Filed April 6, 2010 File No. 001-33264

Dear Mr. Sanders:

We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

H. Christopher Owings Assistant Director

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August 17, 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.
Form 10-K for Fiscal Year Ended January 2, 2010
  Filed March 15, 2010
Definitive Proxy Statement on Schedule 14A Filed April 6, 2010
  File No. 001-33264

Dear Mr. Sanders:

We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

H. Christopher Owings Assistant Director

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