Online pet-supply retailer (www.pets.com) Pets.com says it aims to raise as much as $100 million in an initial public offering. The company plans to use the proceeds for operating losses, working capital, capital expenditures and general corporate expenses, including brand-building.

Since opening in February, the company had $619,000 in revenue through Sept. 30, with net losses of nearly $19.4 million. The retailer recently announced plans to build a second distribution center to open in early 2000 at a cost of $7 million to $9 million.

Pets.com is an equity partner with e-tailing giant (www.amazon.com) Amazon.com, which owns 43%.