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<SEC-DOCUMENT>0000943440-07-000518.txt : 20071106
<SEC-HEADER>0000943440-07-000518.hdr.sgml : 20071106
<ACCEPTANCE-DATETIME>20071106152012
ACCESSION NUMBER:		0000943440-07-000518
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20071106
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20071106
DATE AS OF CHANGE:		20071106

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PETMED EXPRESS INC
		CENTRAL INDEX KEY:			0001040130
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-DRUG STORES AND PROPRIETARY STORES [5912]
		IRS NUMBER:				650680967
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0330

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28827
		FILM NUMBER:		071217689

	BUSINESS ADDRESS:	
		STREET 1:		1441 SW 29 AVENUE
		CITY:			POMPANO BEACH
		STATE:			FL
		ZIP:			33069
		BUSINESS PHONE:		9549794788

	MAIL ADDRESS:	
		STREET 1:		1441 SW 29 AVENUE
		CITY:			POMPANO BEACH
		STATE:			FL
		ZIP:			33069
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k-nov607.txt
<TEXT>

                          UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                       ___________________

                            FORM 8-K



                          CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

  Date of report (Date of earliest event reported): November 6, 2007

                       PetMed Express, Inc.
      ----------------------------------------------------
     (Exact name of registrant as specified in its charter)

           Florida               000-28827           65-0680967
- ----------------------------    -----------       ---------------
(State or other jurisdiction    (Commission      (I.R.S. Employer
       of incorporation)        File Number)    Identification No.)


        1441 S.W. 29th Avenue,  Pompano Beach, FL  33069
        -------------------------------------------------
       (Address of principal executive offices) (Zip Code)


                           (954) 979-5995
       --------------------------------------------------
      (Registrant's telephone number, including area code)


                         Not Applicable
   -----------------------------------------------------------
  (Former name or former address, if changed since last report)



Check the appropriate box below if the Form 8-K filing is
intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provision:


[  ]  Written communications pursuant to Rule 425 under the
      Securities Act (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the
      Exchange Act (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b)
      under the Exchange Act (17 CFR 240.14D-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c)
      under the Exchange Act (17 CFR 240.13e-4(c))


<PAGE>


- -----------------------------------------------------------------

Item 4.01   Changes in Registrants's Certifying Accountant.

  On November 6, 2007, PetMed Express, Inc. was notified that the
partners of Goldstein  Golub  Kessler LLP ("GGK"), the  Company's
independent registered public accounting firm, became partners of
McGladrey & Pullen, LLP in a limited asset purchase agreement and
that, as  a  result  thereof, GGK  has  resigned  as  independent
registered  public accounting firm  for the Company.  On November
6, 2007, McGladrey  & Pullen, LLP  was  engaged as the  Company's
new independent registered  public accounting firm. A copy of the
letter dated November 6, 2007 from GGK to the  Company  notifying
the Company of the resignation  is filed as  Exhibit 99.1 to  the
Form 8-K.

   The  audit  reports  of  GGK  on  the  consolidated  financial
statements of PetMed Express, Inc. as of and for the years  ended
March 31, 2007 and 2006 did not contain an adverse opinion  or  a
disclaimer of opinion, and were not qualified or modified  as  to
uncertainty, audit scope or accounting principles.

   The decision to engage McGladrey & Pullen, LLP was approved by
the audit committee of the Company's board of directors.

 During  the  Company's two most recent fiscal years ended  March
31, 2007 and 2006 and through September 30, 2007, the Company did
not  consult  with McGladrey & Pullen, LLP on (i) the application
of  accounting  principles  to  a specified  transaction,  either
completed or proposed, or the type of audit opinion that  may  be
rendered  on the Company's financial statements, and McGladrey  &
Pullen,  LLP  did  not provide either a written  report  or  oral
advice to the Company that McGladrey & Pullen, LLP concluded  was
an  important  factor  considered by the Company  in  reaching  a
decision  as to any accounting, auditing, or financial  reporting
issue;   or  (ii)  any  matter  that  was  the  subject  of   any
disagreement, as  defined  in Item  304  (a)(1)(iv) of Regulation
S-K  and  the related instructions, or a reportable  event within
the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

  In  connection  with  the audits of the Company's  consolidated
financial statements for each of the fiscal years ended March 31,
2007  and 2006 and through the date of this Current Report, there
were:  (i)  no disagreements between the Company and GGK  on  any
matters   of   accounting  principles  or  practices,   financial
statement  disclosure,  or auditing scope  or  procedures,  which
disagreements, if not resolved to the satisfaction of GGK,  would
have  caused GGK to make reference to the subject matter  of  the
disagreement   in  their  reports  on  the  Company's   financial
statements  for such years, and (ii) no reportable events  within
the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

  The  Company has provided GGK a copy of the disclosures in this
Form  8-K prior to the filing with the Securities and Exchange
Commission and  has requested that GGK furnish it with  a  letter
addressed  to  the  Securities  and Exchange  Commission  stating
whether  or not GGK agrees with the Company's statements in  this
Item  4.01(a).   A  copy  of the letter dated  November  6,  2007
furnished by GGK in response to that request is filed as  Exhibit
99.2 to this Form 8-K.

Item 9.01   Financial Statements and Exhibits.

      (d) Exhibits.

99.1  Letter from GGK to the Company, notifying the  Company that
      the partners of GGK became partners of  McGladrey & Pullen,
      LLP in a limited  asset  purchase agreement  and  that  GGK
      resigned  as  independent registered public accounting firm
      for the Company, dated November 6, 2007.

99.2  Letter  furnished   by  GGK  in  response to  the Company's
      request, addressed to the Securities and Exchange Commission,
      dated November 6, 2007, indicating their agreement with the
      statements contained in the  Form 8-K filing.

                           SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.

Dated: November 6, 2007

                                   PETMED EXPRESS, INC.

                                   By:    /s/ Bruce S. Rosenbloom
                                          -----------------------
                                   Name:  Bruce S. Rosenbloom
                                   Title: Chief Financial Officer


                                2


<PAGE>


- -----------------------------------------------------------------

                          EXHIBIT INDEX

Exhibit No.    Description
- -----------    -----------

99.1    Letter from GGK to the Company, notifying the Company
        that the partners of GGK became partners of McGladrey &
        Pullen, LLP in a limited asset purchase agreement and that
        GGK resigned as independent registered public accounting
        firm for the Company, dated November 6, 2007.

99.2    Letter furnished by GGK in response to the Company's
        request, addressed to the Securities and Exchange Commission,
        dated November 6, 2007, indicating their agreement with the
        statements contained in the Form 8-K filing.















<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>form8knov607-ex991.txt
<TEXT>

- -----------------------------------------------------------------

                          Exhibit 99.1

November 6, 2007

Bruce Rosenbloom
Chief Financial Officer
PetMed Express, Inc.
1441 S.W. 29th Avenue
Pompano Beach, FL 33069

Dear Bruce:

Effective October 3, 2007, the partners of Goldstein Golub Kessler
LLP (GGK), became partners of McGladrey & Pullen, LLP in a limited
asset purchase agreement.  As a result of this transaction, the
client-auditor relationship between PetMed Express, Inc. (Commission
File Number 000-28827) and GGK, independent registered public
accounting firm, has ceased.

Sincerely,

/s/ GOLDSTEIN GOLUB KESSLER LLP
- -------------------------------

cc: PCAOB Letter File
    Office of the Chief Accountant
    Securities and Exchange Commission
    100 F Street N.E.
    Washington, D.C. 20549-7561






                    Exhibit 99.1 Page 1 of 1


<PAGE>



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>form8knov607-ex992.txt
<TEXT>

- -----------------------------------------------------------------

                          Exhibit 99.2

November 6, 2007

Securities and Exchange Commission
Washington, D.C. 20549

Commissioners:

We have read PetMed Express, Inc.'s statements included under
Item 4.01 of its Form 8-K filed on November 6, 2007, and we agree
with such statements concerning our firm.

/s/ GOLDSTEIN GOLUB KESSLER LLP
- -------------------------------





                    Exhibit 99.2 Page 1 of 1


<PAGE>





</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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