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:
PetIQ, Inc. (the “Company”) hereby withdraws its request for effectiveness filed with the Securities and Exchange Commission on September 18, 2018 pursuant to Rule 461 under the Securities Act of 1933, as amended, relating to the Company’s Registration Statement on Form S-3 (Registration No. 333-227186).
| Respectfully submitted, | ||||||
| /s/ John Newland | ||||||
| John Newland | ||||||
| Chief Financial Officer | ||||||
| PetIQ, Inc. | ||||||
cc: Christina T. Roupas