January 11, 2021
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, DC 20549-3628
|Attention: Keira|| |
Petco Health and Wellness Company, Inc.
Registration Statement on Form S-1 (File No. 333-251107)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), Petco Health and Wellness Company, Inc. , formerly known as PET Acquisition LLC (the Company), hereby requests that the effective date of the above-referenced registration statement (the Registration Statement) be accelerated to January 13, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP, by calling Andrew Fabens at (212) 351-4034.
PETCO HEALTH AND
WELLNESS COMPANY, INC.
|Ronald Coughlin, Jr.|
|Chief Executive Officer|
Andrew L. Fabens, Gibson, Dunn & Crutcher LLP