0001019687-11-000902.txt : 20110505 0001019687-11-000902.hdr.sgml : 20110505 20110317193025 ACCESSION NUMBER: 0001019687-11-000902 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110317 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Passionate Pet, Inc. CENTRAL INDEX KEY: 0001507103 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RETAIL STORES, NEC [5990] IRS NUMBER: 274135824 STATE OF INCORPORATION: CA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 18871 TELLER AVE CITY: IRVINE STATE: CA ZIP: 92012 BUSINESS PHONE: 949-851-0777 MAIL ADDRESS: STREET 1: 18871 TELLER AVE CITY: IRVINE STATE: CA ZIP: 92012 CORRESP 1 filename1.htm pet_corresp-031811.htm
PASSIONATE PET, INC.
18871 Teller Avenue
Irvine, California 92612
 Telephone 949-851-0777
 
March 18, 2011
 
VIA EDGAR AND FACSIMILE
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549-3561
Attention: Mr. Ronald E. Alper
 
Re:
Passionate Pet, Inc. (the “Registrant”)
Request for Acceleration of Effectiveness
Amendment No. 5 to Registration Statement on Form S-1 (File No. 333-171041) (the “Registration Statement”)
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, the Registrants hereby request that the effectiveness of the above-captioned Registration Statement be accelerated so that the Registration Statement will become effective today, March 18, 2011, at 1:00 p.m. Eastern Time, or as soon thereafter as practicable.
 
The Registrants hereby acknowledge that the disclosure in the Registration Statement is the responsibility of the Registrants. The Registrants hereby further acknowledge that:
 
 
●
  
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
 
●
  
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
 
 
●
  
the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
Please call Gilbert Carreon., the Registrants’ outside legal counsel, at 714-504-9613 with any questions regarding this request for acceleration.
 
 
Sincerely,
  
     
 
Passionate Pet, Inc.
  
       
 
By:
/s/ John Dunn  
  Name:     John Dunn  
  Title: President, Passionate Pet, Inc., Chief Executive Officer, Chief Financial Officer, Secretary, and Director