DESK 2 — FILE OPEN
FOLDER P-1109CASE #2000-1109SHELF 4 / ROW C
CLOSED
BUREAU OF COMMERCIAL DEATHS
DIVISION OF COLD CASES / FORM 41-D / DEATH OF A GOING CONCERN
CASE NUMBER
CASE #2000-1109
SUBJECT

PETS.COM, INC.

DATE OPENED
August 1998 — San Francisco, California
DATE CLOSED
November 9, 2000
KNOWN ALIASES
IPET (NASDAQ); absorbed Petstore.com
INVESTIGATOR
Det. Redact
CAUSE OF DEATH
Subject sold forty-pound bags of dog food below cost and shipped them by air.
PEAK VALUATION
$300,000,000 (February 2000, first day of trading)
ASSETS RECOVERED
Approximately $0.10 per share; mascot sold separately
CLASSIFICATION — MARK ONE
FRAUD
NEGLIGENCE
HUBRIS
MARKET FORCES
UNKNOWN
EVIDENCE SUMMARY

Subject lived 268 days on a public exchange.

Marketing expenditure exceeded revenue by a factor of three. A national advertisement was purchased for the 2000 Super Bowl at a cost exceeding one quarter’s sales.

A puppet was recovered at the scene, intact and undamaged.

Remainder of statement sealed:
FILED BY Det. Redact · BADGE 0001NO FURTHER ACTION AUTHORIZED
PROPERTY OF THE BUREAUDO NOT REMOVE FROM ROOM 0114
MARGIN NOTE — INVESTIGATING OFFICER
The puppet is still working. It has done commercials since. Somebody should look into how that happened.
Det. Redact peeking from behind the note
Shipping. It was always shipping.
EVIDENCE TAG
ITEM P-1109
SUBJECT PETS.COM, INC.
RECEIVED 2000
CONDITION AS FOUND