SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Mar 7, 2013
CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: March 7, 2013 · CIK: 0001378950 · Accession: 0000000000-13-012218
AI Filing Summary & Sentiment
Reasoning
Letter
March 7 , 2013 Via E -mail David Robson Chief Financial Officer U.S. Auto Parts Network, Inc. 16941 Keegan Avenue Carson, CA 90746
Re: U.S. Auto Parts Network, Inc. Form 10-K Filed March 26, 2012 File No. 1 -33264
Dear Mr. Robson :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ James Allegretto
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March 7 , 2013 Via E -mail David Robson Chief Financial Officer U.S. Auto Parts Network, Inc. 16941 Keegan Avenue Carson, CA 90746 Re: U.S. Auto Parts Network, Inc. Form 10-K Filed March 26, 2012 File No. 1 -33264 Dear Mr. Robson : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ James Allegretto James Allegretto Senior Assistant Chief Accountant