SEC Comment Letter 0000000000-23-001902 to Petco Health & Wellness Company, Inc. (WOOF) (CIK 0001826470) (WOOF)
Petco Health & Wellness Company, Inc. (WOOF) (CIK 0001826470)
Date: Feb. 27, 2023 · CIK: 0001826470 · Accession: 0000000000-23-001902
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File numbers found in text: 001-39878
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United States securities and exchange commission logo
February 27, 2023
Brian LaRose
Chief Financial Officer
Petco Health & Wellness Company, Inc.
10850 Via Frontera
San Diego, CA 92127
Re:Petco Health & Wellness Company, Inc.
Form 10-K for the Fiscal Year Ended January 29, 2022
Filed March 24, 2022
File No. 001-39878
Dear Brian LaRose:
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services