SEC Comment Letter for COSTCO WHOLESALE (COST) — Jun 14, 2012
COSTCO WHOLESALE CORP /NEW (COST) (CIK 0000909832)
Date: June 14, 2012 · CIK: 0000909832 · Accession: 0000000000-12-031064
AI Filing Summary & Sentiment
Reasoning
Letter
June 14, 2012 Via E -mail Richard A. Galanti Executive Vice President, Chief Financial Officer Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027
Re: Costco Wholesale Corporation Form 10-K for the Fiscal Year Ended August 28, 2011 Filed October 14, 2011 File No. 0 -20355
Dear Mr. Galanti :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew D. Mew
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June 14, 2012 Via E -mail Richard A. Galanti Executive Vice President, Chief Financial Officer Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 Re: Costco Wholesale Corporation Form 10-K for the Fiscal Year Ended August 28, 2011 Filed October 14, 2011 File No. 0 -20355 Dear Mr. Galanti : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief