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