SEC Comment Letter for O REILLY AUTOMOTIVE INC (ORLY) (CIK 0000898173) (ORLY) — Feb 19, 2008
O REILLY AUTOMOTIVE INC (ORLY) (CIK 0000898173)
Date: Feb. 19, 2008 · CIK: 0000898173 · Accession: 0000000000-08-008678
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
February 19, 2008
Mr. Thomas McFall Chief Financial Officer O’Reilly Automotive, Inc. 233 South Patterson Springfield, Missouri 65802
Re: O’Reilly Automotive, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 1, 2007 File No. 0-21318
Dear Mr. McFall:
We have completed our review of your Form 10-K and related filings as of
August 10, 2007 and have no further comments. Due to administrative oversight, this letter is being sent at this time.
S i n c e r e l y , J a m e s A l l e g r e t t o Senior Assistant Chief Accountant