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SEC Company Response from COSTCO WHOLESALE (COST) — Feb 3, 2012

COSTCO WHOLESALE CORP /NEW (COST) (CIK 0000909832)
Date: Feb. 3, 2012 · CIK: 0000909832 · Accession: 0001193125-12-039213

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Referenced dates: February 1, 2012

Date
February 3, 2012
Author
/s/ Richard A. Galanti
Form
CORRESP
Company
COSTCO WHOLESALE CORP /NEW (COST) (CIK 0000909832)

Letter

United States Securities and Exchange Commission Division of Corporation Finance 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. Mew:

Costco Wholesale Corp. is in receipt of your letter dated February 1, 2012, relating to the above-referenced filing. The Company is preparing a response.

Pursuant to a conversation on February 3, 2012, with Robert Babula, we have agreed on an extension of time from February 15, 2012, to and including February 29, 2012 to submit a response to the letter.

Thank you for your consideration in this matter.

Sincerely,
/s/ Richard A. Galanti

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CORRESP
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Correspondence

 February 3, 2012

 BY EDGAR

 Mr. Andrew D. Mew

 Accounting Branch Chief

 United States Securities and Exchange Commission

Division of Corporation Finance

 100 F Street,
N. E.

 Washington, D.C. 20549

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. Mew:

Costco Wholesale Corp. is in receipt of your letter dated February 1, 2012, relating to the above-referenced filing. The Company is preparing a response.

 Pursuant to a conversation on February 3, 2012, with Robert Babula, we have agreed on an extension of time from February 15, 2012, to and
including February 29, 2012 to submit a response to the letter.

 Thank you for your consideration in this matter.

Sincerely,

 /s/ Richard A. Galanti

Richard A. Galanti

Executive Vice President, Chief Financial Officer