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SEC Comment Letter for ADVANCE AUTO PARTS INC (AAP) (CIK 0001158449) (AAP) — Oct 17, 2016

ADVANCE AUTO PARTS INC (AAP) (CIK 0001158449)
Date: Oct. 17, 2016 · CIK: 0001158449 · Accession: 0000000000-16-097332

AI Filing Summary & Sentiment

Date
January 2, 2016
Author
/s/ James Allegretto
Form
UPLOAD
Company
ADVANCE AUTO PARTS INC (AAP) (CIK 0001158449)

Letter

Mail Stop 3561 October 17 , 2016 Mr. Thomas R. Greco Chief Executive Officer Advance Auto Parts, Inc. 5008 Airport Road Roanoke, VA 24012

Re: Advance Auto Parts, Inc. Form 10-K for the Fiscal Year Ended January 2, 2016 Filed March 1, 2016 File No. 1 -16797

Dear Mr. Greco :

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ James Allegretto

Show Raw Text
Mail Stop 3561
October 17 , 2016

Mr. Thomas R. Greco
Chief Executive  Officer
Advance Auto Parts, Inc.
5008 Airport Road
Roanoke, VA 24012

Re: Advance Auto Parts, Inc.
 Form 10-K for the Fiscal Year Ended January 2, 2016
Filed March 1, 2016
File No. 1 -16797

Dear Mr. Greco :

We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

 /s/ James Allegretto

James Allegretto
Senior Assistant Chief Accountant
Officer of Consumer Products