SEC Comment Letter for ADVANCE AUTO PARTS INC (AAP) (CIK 0001158449) (AAP) — Jul 2, 2012
ADVANCE AUTO PARTS INC (AAP) (CIK 0001158449)
Date: July 2, 2012 · CIK: 0001158449 · Accession: 0000000000-12-034599
AI Filing Summary & Sentiment
Letter
July 2 , 2012 Via E -mail Michael Norona Executive Vice President and Chief Financial Officer Advance Auto Parts, Inc. 5008 Airport Road Roanoke, VA 24019
Re: Advance Auto Parts, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 001 -16797
Dear Mr. Norona :
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 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/ James Allegretto for
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July 2 , 2012 Via E -mail Michael Norona Executive Vice President and Chief Financial Officer Advance Auto Parts, Inc. 5008 Airport Road Roanoke, VA 24019 Re: Advance Auto Parts, Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 001 -16797 Dear Mr. Norona : 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 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/ James Allegretto for Andrew D. Mew Accounting Branch Chief