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UPLOAD Filing

COSTCO WHOLESALE CORP /NEW
Date: May 12, 2025 · CIK: 0000909832 · Accession: 0000000000-25-005032

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File numbers found in text: 000-20355

Date
May 12, 2025
Author
Finance
Form
UPLOAD
Company
COSTCO WHOLESALE CORP /NEW

Letter

Re: Costco Wholesale Corporation Form 10-K for Fiscal Year Ended September 1, 2024 Response dated April 21, 2025 File No. 000-20355 Dear Gary Millerchip:

May 12, 2025

Gary Millerchip Executive Vice President and Chief Financial Officer Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027

We have reviewed your April 21, 2025 response to our comment letter and have the following comment(s).

Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our March 19, 2025 letter.

Form 10-K for the Fiscal Year Ended September 1, 2024 Business Memberships, page 5

1. We note your response to prior comment 1 and 3. Please clarify your disclosure so users have better understanding of your rational behind the methodology of your renewal rate calculation and active memberships. May 12, 2025 Page 2

Please contact Patrick Kuhn at 202-551-3308 or Lyn Shenk at 202-551-3380 if you have questions regarding comments on the financial statements and related matters.

Sincerely,
Division of Corporation
Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 12, 2025

Gary Millerchip
Executive Vice President and Chief Financial Officer
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

 Re: Costco Wholesale Corporation
 Form 10-K for Fiscal Year Ended September 1, 2024
 Response dated April 21, 2025
 File No. 000-20355
Dear Gary Millerchip:

 We have reviewed your April 21, 2025 response to our comment letter and
have the
following comment(s).

 Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our March
19, 2025 letter.

Form 10-K for the Fiscal Year Ended September 1, 2024
Business
Memberships, page 5

1. We note your response to prior comment 1 and 3. Please clarify your
disclosure so
 users have better understanding of your rational behind the methodology
of your
 renewal rate calculation and active memberships.
 May 12, 2025
Page 2

 Please contact Patrick Kuhn at 202-551-3308 or Lyn Shenk at 202-551-3380
if you
have questions regarding comments on the financial statements and related
matters.

 Sincerely,

 Division of Corporation
Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>