June 5, 2019

Sumit Singh
CEO
Chewy, Inc.
1855 Griffin Road, Suite B-428
Dania Beach, Florida 33004

       Re: Chewy, Inc.
           Registration Statement on Form S-1
           Amendment No. 2 Filed May 30, 2019
           Amendment No. 3 Filed June 3, 2019
           File No. 333-231095

Dear Mr. Singh:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our [Month day,
year] letter.

Form S-1/A filed June 3, 2019

Intercompany Loan Agreements, page 79

1.     We note the expanded disclosure in this section. Please tell us what
consideration you
       gave to including disclosure about this agreement in your Certain
Relationships and
       Related Party Transactions section and to including it as an exhibit.
See Items 404 and
       601(b)(10) of Regulation S-K.
Notes to Consolidated Financial Statements, page F-8

2.     Please tell us your consideration of providing the product group
disclosures required by
       ASC 280-50-40; for example, revenues might be disaggregated for
consumables, premium
 Sumit Singh
Chewy, Inc.
June 5, 2019
Page 2
         consumables, supplies and pharmacy items or on some other basis.
        You may contact Tatanisha Meadows at 202-551-3322 or Robyn Manuel at
202-551-
3823 if you have questions regarding comments on the financial statements and
related
matters. Please contact Charles Guidry at 202-551-3621 or Mara Ransom at
202-551-3264 with
any other questions.



FirstName LastNameSumit Singh                              Sincerely,
Comapany NameChewy, Inc.
                                                           Division of
Corporation Finance
June 5, 2019 Page 2                                        Office of Consumer
Products
FirstName LastName