The Pep Boys – Manny, Moe & Jack
3111 W. Allegheny Avenue, Philadelphia PA 19132
February 2, 2009
United States
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
Washington, DC 20549
Attn: H. Christopher Owings, Assistant Director
Re: |
| The Pep Boys – Manny, Moe & Jack and subsidiaries (the “Company”) |
|
| Form 10-K for the Fiscal Year Ended February 2, 2008 Filed May 1, 2008 |
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| Forms 10-Q for the Fiscal Quarters Ended May 3, August 2, and November 1, 2008 Filed June 11, September 10, and December 10, 2008 |
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| Definitive Proxy Statement on Schedule 14A filed May 9, 2008 |
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| File No. 001-03381 |
Dear Mr. Owings:
This letter shall serve to document my discussion with Robert W. Errett, Staff Attorney, granting the Company until February 27, 2009 to respond to your comment letter dated January 30, 2009 regarding the above-referenced filings. The additional time will allow the Company to fully respond to your letter at a time when the Company is simultaneously closing its books in order to prepare its financial statements for the fiscal year ended January 31, 2009. Thank you for your consideration.
| Sincerely yours, |
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|
| /s/ Brian D. Zuckerman |
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| Brian D. Zuckerman |
| VP – General Counsel & Secretary |