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10-Q - FORM 10-Q - PETSMART INCp18237e10vq.htm
EX-32.2 - EX-32.2 - PETSMART INCp18237exv32w2.htm
EX-32.1 - EX-32.1 - PETSMART INCp18237exv32w1.htm
EX-31.2 - EX-31.2 - PETSMART INCp18237exv31w2.htm
EX-31.1 - EX-31.1 - PETSMART INCp18237exv31w1.htm
EXCEL - IDEA: XBRL DOCUMENT - PETSMART INCFinancial_Report.xls
EXHIBIT 15.1
November 24, 2010
PetSmart, Inc.
19601 N. 27th Avenue
Phoenix, Arizona 85027
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of PetSmart, Inc. and subsidiaries for the periods ended October 31, 2010 and November 1, 2009, as indicated in our report dated November 24, 2010; because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended October 31, 2010, is incorporated by reference in Registration Statement Nos. 33-66738, 33-86946, 33-92878, 33-95050, 33-98170, 333-01632, 333-15655, 333-29431, 333-52417, 333-58605, 333-62828, 333-92160, 333-108160, and 333-135651 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ DELOITTE & TOUCHE LLP
Phoenix, Arizona