SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Feb 2, 2011

CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: Feb. 2, 2011 · CIK: 0001378950 · Accession: 0000000000-11-006690

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 2, 2011

Author

William H. Thompson Accounting Branch Chief

Form

UPLOAD

Company

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

Letter

February 2, 2011 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. Item 4.01 Form 8-K Filed June 23, 2010 File No. 1-33264

Dear Mr. Sanders: We have completed our review of your fili ng and do not have any further comments at this time.

Sincerely,
/s/ William H. Thompson
William H. Thompson Accounting Branch Chief

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February 2, 2011
 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.
 Item 4.01 Form 8-K
Filed June 23, 2010 File No. 1-33264

Dear Mr. Sanders:
 We have completed our review of your fili ng and do not have any further comments at
this time.

Sincerely,
   /s/ William H. Thompson
William H. Thompson Accounting Branch Chief

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