Correspondence 0001193125-23-019376 from Petco Health & Wellness Company, Inc. (WOOF) (CIK 0001826470) (WOOF)
Petco Health & Wellness Company, Inc. (WOOF) (CIK 0001826470)
Date: Jan. 30, 2023 · CIK: 0001826470 · Accession: 0001193125-23-019376
AI Filing Summary & Sentiment
File numbers found in text: 001-39878
Referenced dates: January 23, 2023
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CORRESP 1 filename1.htm CORRESP Gibson, Dunn & Crutcher LLP 200 Park Avenue New York, NY 10166-0193 Tel 212.351.4000 www.gibsondunn.com Andrew L. Fabens Direct: +1 212.351.4034 Fax: +1 212.351.5237 AFabens@gibsondunn.com January 30, 2023 VIA EDGAR Robert Shapiro Division of Corporation Finance Office of Trade & Services United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 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 Mr. Shapiro: On behalf of Petco Health & Wellness Company, Inc. (the “Company”), we acknowledge receipt of the Securities and Exchange Commission Staff’s comment letter, dated January 23, 2023, regarding the Company’s Annual Report on Form 10-K for the Fiscal Year Ended January 29, 2022, filed on March 24, 2022. The comment letter requests that the Company respond within ten business days or advise the Staff when the Company will respond. As we communicated with you today, we hereby request an extension to respond by no later than February 21, 2023. This additional time will enable the necessary internal review related to the Company’s response to the comment letter. Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me (212) 351-4034. Sincerely, /s/ Andrew L. Fabens Andrew L. Fabens cc: Brian LaRose, Chief Financial Officer, Petco Health & Wellness Company, Inc. Abu Dhabi • Beijing • Brussels • Century City • Dallas • Denver • Dubai • Frankfurt • Hong Kong • Houston • London • Los Angeles Munich • New York • Orange County • Palo Alto • Paris • San Francisco • Singapore • Washington, D.C.