0001193125-15-218894.txt : 20150818 0001193125-15-218894.hdr.sgml : 20150818 20150610103705 ACCESSION NUMBER: 0001193125-15-218894 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150610 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Blue Buffalo Pet Products, Inc. CENTRAL INDEX KEY: 0001609989 STANDARD INDUSTRIAL CLASSIFICATION: GRAIN MILL PRODUCTS [2040] IRS NUMBER: 460552933 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11 RIVER ROAD STREET 2: SUITE 103 CITY: WILTON STATE: CT ZIP: 06897 BUSINESS PHONE: (203) 762-9751 MAIL ADDRESS: STREET 1: 11 RIVER ROAD STREET 2: SUITE 103 CITY: WILTON STATE: CT ZIP: 06897 CORRESP 1 filename1.htm SEC Transmittal Letter

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 Company’s 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 Commission’s 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