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SEC Company Response from CarParts.com, Inc. (PRTS) (CIK 0001378950) (PRTS) — Sep 1, 2016

CarParts.com, Inc. (PRTS) (CIK 0001378950)
Date: Sept. 1, 2016 · CIK: 0001378950 · Accession: 0001628280-16-019362

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File numbers found in text: 333-213223

Date
September 1, 2016
Author
Neil T. Watanabe
Form
CORRESP
Company
CarParts.com, Inc. (PRTS) (CIK 0001378950)

Letter

Document

U.S. Auto Parts Network, Inc.

16941 Keegan Avenue

Carson, CA 90746

September 1, 2016

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: U.S. Auto Parts Network, Inc.

Registration Statement on Form S-3

Filed August 19, 2016

File No. 333-213223

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on September 6, 2016 or as soon thereafter as is practicable.

The undersigned registrant hereby acknowledges that:

•

should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
U.S. Auto Parts Network, Inc.

Show Raw Text
CORRESP
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filename1.htm

		Document

U.S. Auto Parts Network, Inc.

16941 Keegan Avenue

Carson, CA 90746

September 1, 2016

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Re:    U.S. Auto Parts Network, Inc.

Registration Statement on Form S-3

Filed August 19, 2016

File No. 333-213223

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on September 6, 2016 or as soon thereafter as is practicable.

The undersigned registrant hereby acknowledges that:

•

 should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

 the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

 the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

U.S. Auto Parts Network, Inc.

By:  /s/ Neil T. Watanabe

Neil T. Watanabe

Chief Financial Officer