# EDGAR Filing Document

**Accession Number:** 0001826470
**File Stem:** 0001193125-23-019376
**Filing Date:** 2023-1
**Character Count:** 2975
**Document Hash:** b4734e7cb38c04f49404468030dad300
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-019376.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001193125-23-019376

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230130

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Petco Health & Wellness Company, Inc.
- **CENTRAL INDEX KEY:** 0001826470
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-RETAIL STORES, NEC [5990]
- **IRS NUMBER:** 811005932
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0128

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 10850 VIA FRONTERA
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92127
- **BUSINESS PHONE:** 1-858-453-7845

**MAIL ADDRESS:**
- **STREET 1:** 10850 VIA FRONTERA
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92127

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PET Acquisition LLC
- **DATE OF NAME CHANGE:** 20200929

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Petco Acquisition LLC
- **DATE OF NAME CHANGE:** 20200929

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| | |
|:---|:---|
| ![LOGO](g723720g0131045729155.jpg) | Gibson, Dunn & Crutcher LLP |
|  | 200 Park Avenue<br> New York, NY 10166-0193<br> Tel 212.351.4000<br> www.gibsondunn.com |
|  | Andrew L. Fabens<br> Direct: +1 212.351.4034<br> Fax: +1 212.351.5237<br> AFabens@gibsondunn.com |

---

January 30, 2023

**<u>VIA EDGAR</u>**

Robert Shapiro

Division of Corporation Finance

Office of Trade & Services

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Petco Health & Wellness Company, Inc.**  |

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**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 "<u>Company</u>"), 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.

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| |
|:---|
| Sincerely, |
| */s/ Andrew L. Fabens* |
| Andrew L. Fabens |

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cc: Brian LaRose, Chief Financial Officer, Petco Health & Wellness Company, Inc.

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