 | ORRICK, HERRINGTON & SUTCLIFFELLP
THEORRICKBUILDING 405HOWARDSTREET SANFRANCISCO,CALIFORNIA 94105-2669
tel +1-415-773-5700 fax +1-415-773-5759 WWW.ORRICK.COM | |
Brett Cooper (415) 773-5918 bcooper@orrick.com | ||
July 26, 2010
VIA EDGAR
Securities and Exchange Commission
Mail Stop 3561
100 F Street, NE
Washington, D.C. 20549
Attention: Angie Kim, Esq.
| Re: | Central Garden & Pet Company |
| Form 10-K |
| Filed November 20, 2009, File No. 001-33268 |
| Definitive Proxy Statement on Schedule 14A |
| Filed December 30, 2009, File No. 001-33268 |
Dear Ms. Kim:
As we discussed on July 26, 2010, Central Garden & Pet Company (the “Company”) has requested an extension until August 11, 2010 to respond to the comments set forth in the Staff’s letter dated July 14, 2010 in connection with the Company’s annual report on Form 10-K filed with the Securities and Exchange Commission on November 20, 2009 and the Definitive Proxy Statement on Schedule 14A filed on December 30, 2009.
If you have any questions regarding this extension request, please contact me at (415) 773-5918.
Very truly yours,
/s/ Brett Cooper |
| Brett Cooper |