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
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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