United States securities and exchange commission logo June 19, 2020 Mario Marte Chief Financial Officer Chewy, Inc. 1855 Griffin Road, Suite B-428 Dania Beach, FL 33004 Re: Chewy, Inc. Form 10-K for the Fiscal Year Ended February 2, 2020 Filed April 2, 2020 File No. 1-38936 Dear Mr. Marte: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services