June 30, 2022
VIA EDGAR
Heather C. Clark
Andrew Blume
Office of Manufacturing
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street NE
Washington, DC 20549
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 1, 2022
File No. 001-36729
Dear Ms. Clark and Mr. Blume:
On behalf of Freshpet, Inc. (the “Company”) and as a follow-up to our legal counsel’s discussion with Mr. Andrew Blume of the staff (the “Staff”) of the
Securities and Exchange Commission regarding your letter, dated June 15, 2022, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021, I hereby confirm that the Company plans to respond to the Staff’s
comments set forth in such letter on or before July 15, 2022.
You may contact me at 201-520-4000 with any questions, or the Company’s outside counsel, Christian Nagler and Andrew Maliniak of Kirkland & Ellis LLP,
at 212-446-4660 and 212-390-4441, respectively.
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Sincerely,
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/s/ Heather Pomerantz
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Name:
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Heather Pomerantz
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Title:
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Chief Financial Officer
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cc:
Christian O. Nagler
Andrew Maliniak