PetMed Express, Inc.
1441 S.W. 29th Avenue
Pompano Beach, Florida 33069
Telephone (954) 979-5995
April 9, 2009
‘CORRESP’
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Jeffrey Riedler
Jennifer Riegel
Suzanne Hayes
Re:
PetMed Express, Inc. (the “Company”)
Form 10-K for the Year Ended March 31, 2008
Filed June 3, 2008
File No. 000-28827
Ladies and Gentlemen:
Reference is made to the staff’s comments under cover of its letter dated March 16, 2009 (“Letter”) on the above-referenced filing, and our letter of March 26, 2009 requesting an extension to respond to the Letter. In accordance with our telephone conversation today, we are respectfully requesting a further extension to respond to the comments in your Letter until April 15, 2009 due to extenuating circumstances and the unavailability of certain executive officers and directors of the Company during the prior two weeks.
Should any members of the staff have any questions concerning this request, please contact me at the number below
Sincerely,
/s/ Bruce S. Rosenbloom
Bruce S. Rosenbloom
Chief Financial Officer
Cc: Roxanne K. Beilly, Esq.
