SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Jul 23, 2018
CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: July 23, 2018 · CIK: 0001378950 · Accession: 0000000000-18-022402
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 July 20, 2018 Neil 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 December 30, 2017 Filed March 14, 2018 File No. 1 -33264
Dear Mr. Watanabe :
We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ William H. Thompson
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Mail Stop 3561 July 20, 2018 Neil 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 December 30, 2017 Filed March 14, 2018 File No. 1 -33264 Dear Mr. Watanabe : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products