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SEC Comment Letter for CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Aug 10, 2020

CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: Aug. 10, 2020 · CIK: 0001378950 · Accession: 0000000000-20-007276

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File numbers found in text: 333-240467

Date
August 10, 2020
Author
Alfredo Gomez
Form
UPLOAD
Company
CarParts.com, Inc. (PRTS) (CIK 0001378950)

Letter

United States securities and exchange commission logo August 10, 2020 Alfredo Gomez General Counsel CarParts.com, Inc. 2050 W. 190th Street Torrance, California 90504 Re:CarParts.com, Inc. Registration Statement on Form S-3 Filed August 5, 2020 File No. 333-240467 Dear Mr. Gomez: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Daniel Morris at (202) 551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Anthony Epps, Esq.

Show Raw Text
United States securities and exchange commission logo
August 10, 2020
Alfredo Gomez
General Counsel
CarParts.com, Inc.
2050 W. 190th Street
Torrance, California 90504
Re:CarParts.com, Inc.
Registration Statement on Form S-3
Filed August 5, 2020
File No. 333-240467
Dear Mr. Gomez:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Daniel Morris at (202) 551-3314 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Anthony Epps, Esq.