SEC Comment Letter 0000000000-23-003635 to FASTENAL CO (FAST) (CIK 0000815556) (FAST)
FASTENAL CO (FAST) (CIK 0000815556)
Date: April 12, 2023 · CIK: 0000815556 · Accession: 0000000000-23-003635
AI Filing Summary & Sentiment
File numbers found in text: 000-16125
Letter
United States securities and exchange commission logo April 12, 2023 Daniel L. Florness President and Chief Executive Officer Fastenal Company 2001 Theurer Boulevard Winona, Minnesota 55987-1500 Re:Fastenal Company Form 10-K for Fiscal Year Ended December 31, 2022 Filed February 7, 2023 File No. 000-16125 Dear Daniel L. Florness: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2022 General 1.Please reconcile the non-GAAP liquidity measure, gross cash flow, on page 6 of your Annual Report to Shareholders to the most comparable GAAP liquidity measure, net cash provided by operating activities. Refer to Rule 100(a) of Regulation G. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameDaniel L. Florness Comapany NameFastenal Company April 12, 2023 Page 2 FirstName LastName Daniel L. Florness Fastenal Company April 12, 2023 Page 2
You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202) 551-3769 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
Show Raw Text
United States securities and exchange commission logo
April 12, 2023
Daniel L. Florness
President and Chief Executive Officer
Fastenal Company
2001 Theurer Boulevard
Winona, Minnesota 55987-1500
Re:Fastenal Company
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 7, 2023
File No. 000-16125
Dear Daniel L. Florness:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2022
General
1.Please reconcile the non-GAAP liquidity measure, gross cash flow, on page 6 of your
Annual Report to Shareholders to the most comparable GAAP liquidity measure, net cash
provided by operating activities. Refer to Rule 100(a) of Regulation G.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameDaniel L. Florness
Comapany NameFastenal Company
April 12, 2023 Page 2
FirstName LastName
Daniel L. Florness
Fastenal Company
April 12, 2023
Page 2
You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202) 551-3769
with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services