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<SEC-DOCUMENT>0000943440-09-000252.txt : 20091008
<SEC-HEADER>0000943440-09-000252.hdr.sgml : 20091008
<ACCEPTANCE-DATETIME>20090326134637
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000943440-09-000252
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090326

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>SEC Correspondence</TITLE>
<META NAME="author" CONTENT="Ella Chesnutt">
<META NAME="date" CONTENT="03/26/2009">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<P style="line-height:14pt; margin:0px; font-size:12pt" align=center>PetMed Express, Inc.</P>
<P style="margin:0px" align=center>1441 S.W. 29<SUP>th</SUP> Avenue</P>
<P style="margin:0px" align=center>Pompano Beach, Florida 33069</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=right>Telephone (954) 979-5995</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:336px">March 26, 2009</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center>&#145;CORRESP&#146;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">United States Securities and Exchange Commission</P>
<P style="margin:0px">100 F Street, N.E.</P>
<P style="margin:0px">Washington, D.C. &nbsp;20549</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px">Attention:</P>
<P style="margin:0px; text-indent:96px">Jeffrey Riedler</P>
<P style="margin:0px; text-indent:96px">Jennifer Riegel</P>
<P style="margin:0px; text-indent:96px">Suzanne Hayes</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px">Re:</P>
<P style="margin:0px; text-indent:48px">PetMed Express, Inc. (the &#147;Company&#148;)</P>
<P style="margin:0px; text-indent:48px">Form 10-K for the Year Ended March 31, 2008</P>
<P style="margin:0px; text-indent:48px">Filed June 3, 2008</P>
<P style="margin:0px; text-indent:48px">File No. 000-28827</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Ladies and Gentlemen:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px">Reference is made to the staff&#146;s comments under cover of its letter dated March 16, 2009 (&#147;Letter&#148;) on the above-referenced filing. &nbsp;This letter is to confirm that you have received, from our counsel pursuant to a conversation this date, and accepted the Company&#146;s request for an <A NAME="jump_exp_1"></A>extension <A NAME="jump_exp_2"></A>to <A NAME="jump_exp_3"></A>respond to the Letter until April 8, 2009.</P>
<P style="margin:0px"><BR></P>
<P style="line-height:normal; margin:0px; padding-left:48px; font-size:11pt">Should any members of the staff have any questions concerning this request, please contact me at the number below<FONT style="font-size:10pt"> &nbsp;</FONT></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px; text-indent:288px">Sincerely,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px; text-indent:288px">/s/ Bruce S. Rosenbloom</P>
<P style="margin:0px; padding-left:48px; text-indent:288px">Bruce S. Rosenbloom</P>
<P style="margin:0px; padding-left:48px; text-indent:288px">Chief Financial Officer</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px; text-indent:-48px">Cc: Roxanne K. Beilly, Esq.</P>
<P style="margin:0px"><BR>
<BR></P>
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