-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VFHAqizkd+khlZsjz8aVad7dOGxHet8g94nOnKLM4ZIK6ah009IYwt5Sey3gTwcg 0ushTE7SZVzlNKL5iG76kQ== 0001104659-09-006230.txt : 20090522 0001104659-09-006230.hdr.sgml : 20090522 20090204095554 ACCESSION NUMBER: 0001104659-09-006230 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PEP BOYS MANNY MOE & JACK CENTRAL INDEX KEY: 0000077449 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO & HOME SUPPLY STORES [5531] IRS NUMBER: 230962915 STATE OF INCORPORATION: PA FISCAL YEAR END: 0202 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3111 W ALLEGHENY AVE CITY: PHILADELPHIA STATE: PA ZIP: 19132 BUSINESS PHONE: 2152299000 CORRESP 1 filename1.htm

 

The Pep Boys – Manny, Moe & Jack

3111 W. Allegheny Avenue, Philadelphia PA 19132

 

February 2, 2009

 

United States

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3561

Washington, DC 20549

Attn: H. Christopher Owings, Assistant Director

 

Re:

 

The Pep Boys – Manny, Moe & Jack and subsidiaries (the “Company”)

 

 

Form 10-K for the Fiscal Year Ended February 2, 2008 Filed May 1, 2008

 

 

Forms 10-Q for the Fiscal Quarters Ended May 3, August 2, and November 1, 2008 Filed June 11, September 10, and December 10, 2008

 

 

Definitive Proxy Statement on Schedule 14A filed May 9, 2008

 

 

File No. 001-03381

 

Dear Mr. Owings:

 

This letter shall serve to document my discussion with Robert W. Errett, Staff Attorney, granting the Company until February 27, 2009 to respond to your comment letter dated January 30, 2009 regarding the above-referenced filings.  The additional time will allow the Company to fully respond to your letter at a time when the Company is simultaneously closing its books in order to prepare its financial statements for the fiscal year ended January 31, 2009.  Thank you for your consideration.

 

 

 

Sincerely yours,

 

 

 

/s/ Brian D. Zuckerman

 

 

 

Brian D. Zuckerman

 

VP – General Counsel & Secretary

 

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