SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Jun 7, 2016
CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: June 7, 2016 · CIK: 0001378950 · Accession: 0000000000-16-079642
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Mail Stop 3561 June 7 , 2016 Shane Evangelist Chief Executive Officer U.S. Auto Parts Network, Inc. 16941 Keegan Avenue Carson, California 90746 Re: U.S. Auto Parts Network, Inc. Preliminary Proxy Statement on Schedule 14A Filed April 8, 2016 File No. 001 -33264 Dear Mr. Evangelist : 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/ Lisa M. Kohl for Mara L. Ranso m Assistant Director Office of Consumer Products