VIA EDGAR
March 6, 2009
Ms. Yolanda Guobadia
Division of Corporation Finance
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
100 F Street, NE
Washington, DC 20549
| Re: | Patterson Companies, Inc. | |
| Form 10-K for Fiscal Year Ended April 26, 2008 | ||
| Filed June 25, 2008 | ||
| File No. 0-20572 |
Dear Ms. Guobadia,
On behalf of Patterson Companies, Inc. (the “Company”), I write to confirm our conversation from earlier today regarding the Company’s request for an extension to respond to the comments presented in the letter from Tia Jenkins, dated February 20, 2009, and that such extension is acceptable to the staff. We intend to respond to the comment letter by March 20, 2009.
If you have any questions, please call me at 651-686-1769.
| Sincerely, |
/s/ R. Stephen Armstrong |
| R. Stephen Armstrong |
| Executive Vice President, Chief Financial Officer and Treasurer |
