PetIQ, Inc.
923 S. Bridgeway Pl.
Eagle, Idaho 83616
September 21, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3628
| Attn: | Jonathan Burr |
| James Lopez |
| Re: | PetIQ, Inc. Registration Statement on Form S-3 File No. 333-227186 |
Dear Messers. Burr and Lopez:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, PetIQ, Inc. (“PetIQ”) respectfully requests that the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) take such action as may be necessary and proper in order that the Registration Statement on Form S-3 (Registration No. 333-227186) (the “Registration Statement”) be declared effective at 4:00 p.m. (Washington D.C. time), on Friday, September 21, 2018, or as soon thereafter as practicable.
Please call Christina T. Roupas at (312) 558-3722 to provide notice of the effectiveness of the Registration Statement.
| Respectfully submitted, |
| /s/ John Newland |
| John Newland |
| Chief Financial Officer |
| PetIQ, Inc. |
| cc: | Christina T. Roupas |