SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Sep 14, 2010
CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: Sept. 14, 2010 · CIK: 0001378950 · Accession: 0000000000-10-053556
AI Filing Summary & Sentiment
Reasoning
Letter
September 14, 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 issued comments to you on the above captioned filing on July 2, 2010. As of the date of this letter, these comments remain outstandi ng and unresolved. We expect you to contact us by September 24, 2010 to provide a substantive respons e to these comments or to advise us why you are unable to respond and when you will be able to do so.
If you do not respond to the outstanding comm ents or contact us by September 24, 2010, we will, consistent with our obligations under th e federal securities laws, decide how we will seek to resolve material outstanding comments a nd complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to releas e publicly comment letters and response letters relating to disclosure filings it has reviewed. You can find more information about the staff’s decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm and http://www.sec.gov/news/press/2005-72.htm . You may contact Lisa Sellars at 202-551-3348 if you have any questions. In her absence you may contact me at (202) 551-3344.
S i n c e r e l y , William H. Thompson A c c o u n t i n g B r a n c h C h i e f
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September 14, 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 issued comments to you on the above captioned filing on July 2, 2010. As of the date
of this letter, these comments remain outstandi ng and unresolved. We expect you to contact us
by September 24, 2010 to provide a substantive respons e to these comments or to advise us why
you are unable to respond and when you will be able to do so.
If you do not respond to the outstanding comm ents or contact us by September 24, 2010,
we will, consistent with our obligations under th e federal securities laws, decide how we will
seek to resolve material outstanding comments a nd complete our review of your filing and your
disclosure. Among other things, we may decide to release publicly, through the agency’s
EDGAR system, all correspondence, including this letter, relating to the review of your filing,
consistent with the staff’s decision to releas e publicly comment letters and response letters
relating to disclosure filings it has reviewed. You can find more information about the staff’s
decision to release filing correspondence at http://www.sec.gov/news/press/2004-89.htm
and
http://www.sec.gov/news/press/2005-72.htm .
You may contact Lisa Sellars at 202-551-3348 if you have any questions. In her absence
you may contact me at (202) 551-3344.
S i n c e r e l y ,
William H. Thompson
A c c o u n t i n g B r a n c h C h i e f