SIMPSON THACHER & BARTLETT LLP
425 LEXINGTON AVENUE
NEW YORK, N.Y. 10017-3954
(212) 455-2000
FACSIMILE (212) 455-2502
DIRECT DIAL NUMBER | E-MAIL ADDRESS | |
(212)455-3352 | KWALLACH@STBLAW.COM |
June 10, 2015
VIA EDGAR
Re: | Blue Buffalo Pet Products, Inc. |
Registration Statement on Form S-1 |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
On behalf of Blue Buffalo Pet Products, Inc. (the Company), we hereby submit by direct electronic transmission for filing under the Securities Act of 1933, as amended, a Registration Statement on Form S-1 (the Registration Statement) relating to the proposed initial public offering of the Companys common stock.
The filing fee in the amount of $58,100 was deposited by wire transfer of same-day funds to the Securities and Exchange Commissions account at U.S. Bank on June 9, 2015.
Please do not hesitate to contact me at (212) 455-3352 or Hui Lin at (212) 455-7862 with any questions you may have regarding this filing.
Very truly yours,
/s/ Kenneth B. Wallach
Kenneth B. Wallach