United States securities and exchange commission logo October 25, 2022 Zvi Glasman Chief Financial Officer PetIQ, Inc. 230 East Riverside Drive Eagle, ID 83616 Re: PetIQ, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 1, 2022 File No. 001-38163 Dear Zvi Glasman: 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