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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. |
Amendment No. 1 to Registration Statement on Form S-3 |
Filed September 14, 2018 |
File No. 333-227186 |
Dear Messrs. Burr and Lopez:
PetIQ, Inc. (the “Company”) acknowledges the comment from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) received orally on September 20, 2018 regarding Amendment No. 1 to the Company’s Registration Statement on Form S-3 (the “Registration Statement”), filed with the Commission on September 14, 2018. In response to the Staff’s comment, the Company has filed with the Commission through its EDGAR system Amendment No. 2 to the Registration Statement, which includes additional disclosure pursuant to Item 401(f) of Regulation S-K.
If you have any questions regarding this letter or Amendment No. 2 to the Registration Statement, please call me at (312) 558-3722.
Respectfully Submitted,
/s/ Christina T. Roupas
Christina T. Roupas
| cc: | McCord Christensen |
John Newland |
Robert Mooney |