SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Feb 8, 2016
CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: Feb. 8, 2016 · CIK: 0001378950 · Accession: 0000000000-16-064123
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 February 8, 2016 Mr. Neil T. Watanabe 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 for the Fiscal Year Ended January 3, 2015 Filed March 20, 2015 File No. 1 -33264
Dear Mr. Watanabe :
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/ William H. Thompson
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Mail Stop 3561 February 8, 2016 Mr. Neil T. Watanabe 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 for the Fiscal Year Ended January 3, 2015 Filed March 20, 2015 File No. 1 -33264 Dear Mr. Watanabe : 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/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products