12401 West Olympic Boulevard
Los Angeles, CA 90064
September 29, 2017
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
|Re:||VCA Inc. Request for Withdrawal of|
Post-Effective Amendment No. 2 to the Registration Statement on
Form S-3 (File No. 333-36604)
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, VCA Inc. (the Company) hereby requests the withdrawal of Post-Effective Amendment No. 2 (Accession No. 0001193125-17-282494) to its registration statement on Form S-3 (File No. 333-36604), filed on September 12, 2017 (the Amendment).
The Amendment was filed for the purpose of terminating the registration statement. However, the Company had previously withdrawn the registration statement, and no securities were issued or sold under the registration statement. The Amendment was not declared effective and no securities have been issued or sold in connection with the Amendment. The Company respectfully submits that a withdrawal of the Amendment is consistent with the public interest and the protection of investors.
|By:||/s/ Tomas W. Fuller|
|Name: Tomas W. Fuller|
|Title: Chief Financial Officer and Vice President|