SEC Comment Letter for ADVANCE AUTO PARTS INC (AAP) (CIK 0001158449) (AAP) — Aug 4, 2015
ADVANCE AUTO PARTS INC (AAP) (CIK 0001158449)
Date: Aug. 4, 2015 · CIK: 0001158449 · Accession: 0000000000-15-040056
AI Filing Summary & Sentiment
Letter
August 4, 2015 Michael A. Norona Chief Financial Officer Advance Auto Parts 5008 Airport Road Roanoke, VA 24012
Re: Advance Auto Parts Form 10 -K for the Fiscal Year Ended January 3, 2015 Filed March 3, 2015 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 responsibl e 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/ Jennifer Thompson
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August 4, 2015 Michael A. Norona Chief Financial Officer Advance Auto Parts 5008 Airport Road Roanoke, VA 24012 Re: Advance Auto Parts Form 10 -K for the Fiscal Year Ended January 3, 2015 Filed March 3, 2015 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 responsibl e 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/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Cc: Jill Livesay