SEC Comment Letter for COSTCO WHOLESALE (COST) — Mar 31, 2014
COSTCO WHOLESALE CORP /NEW (COST) (CIK 0000909832)
Date: March 31, 2014 · CIK: 0000909832 · Accession: 0000000000-14-015836
AI Filing Summary & Sentiment
Reasoning
Letter
March 31, 2014 Via E -mail Richard A. Galanti Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027
Re: Costco Wholesale Corporation Form 10-K for the Fiscal Year Ended September 1, 2013 Filed October 16, 2013 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 person under the federal securities laws of the United States. We urge all persons who are re sponsible 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/ James Allegretto
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March 31, 2014 Via E -mail Richard A. Galanti Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 Re: Costco Wholesale Corporation Form 10-K for the Fiscal Year Ended September 1, 2013 Filed October 16, 2013 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 person under the federal securities laws of the United States. We urge all persons who are re sponsible 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/ James Allegretto James Allegretto Senior Assistant Chief Accountant