VIA EDGAR

 

October 14, 2022

 

Division of Corporation Finance

Office of Trade & Services

United States Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

 

Attn:      Robert Shapiro

Abe Friedman

 

Re:        PetIQ, Inc.

Form 10-K for Fiscal Year Ended December 31, 2021

Filed March 1, 2021

Form 8-K Furnished May 4, 2022

File No. 001-38163

 

Dear Messrs. Shapiro and Friedman,

 

PetIQ, Inc. (the “Company”) is in receipt of the comment letter, dated August 8, 2022, from the staff of the Securities and Exchange Commission (the “Staff”) regarding the above captioned filings on Form 10-K for the year ended December 31, 2021 and Form 8-K furnished on May 4, 2022. As discussed with the Staff via phone call on October 13, 2022, the Company respectfully requests an additional extension of three business days to respond. The Company plans to provide a response to the Staff‘s comment letter and subsequent oral comments on or before October 19, 2022.

 

* * *

 

 

Thank you for your consideration of the Company’s request for an extension. If you have any questions, please call me at (208) 939-900 ext. 485.

 

	Respectfully submitted,
	/s/ Zvi Glasman
	Zvi Glasman
	Chief Financial Officer

 

cc:          R. Michael Herrman, PetIQ

Christina T. Roupas, Cooley LLP