September 2, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of U.S. Auto Parts Network Inc.’s Form 8-K dated September 2, 2015, and have the following comments:
1. | We agree with the statements made in the second and third paragraphs and the first sentence of paragraph four. |
2. | We have no basis on which to agree or disagree with the statements made in the first paragraph, the second sentence of the fourth paragraph, or the fifth paragraph. |
Yours truly,
/s/ Deloitte & Touche LLP