<SEC-DOCUMENT>0000909832-25-000021.txt : 20250813
<SEC-HEADER>0000909832-25-000021.hdr.sgml : 20250813
<ACCEPTANCE-DATETIME>20250415132602
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000909832-25-000021
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250415

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COSTCO WHOLESALE CORP /NEW
		CENTRAL INDEX KEY:			0000909832
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-VARIETY STORES [5331]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				911223280
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		999 LAKE DRIVE
		CITY:			ISSAQUAH
		STATE:			WA
		ZIP:			98027-
		BUSINESS PHONE:		4253138100

	MAIL ADDRESS:	
		STREET 1:		999 LAKE DRIVE
		CITY:			ISSAQUAH
		STATE:			WA
		ZIP:			98027

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COSTCO COMPANIES INC
		DATE OF NAME CHANGE:	19970401

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PRICE/COSTCO INC
		DATE OF NAME CHANGE:	19930728
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="i5ec8d2b30cc14ab2b111d310e1281f6a_1"></div><div style="min-height:36pt;width:100%"><div><font><br></font></div></div><div style="text-align:right"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Writer&#8217;s Direct Number&#58;  (425) 313-8792</font></div><div style="text-align:right"><font><br></font></div><div style="text-align:justify"><font><br></font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%;text-decoration:underline">VIA EDGAR</font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">April 15, 2025</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">Mr. Lyn Shenk</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">Division of Corporate Finance</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">Office of Trade &#38; Services </font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">100 F Street N.E.</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">Washington, DC 20549</font></div><div style="margin-bottom:8pt"><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:125%">Re&#58;&#160;&#160;&#160;&#160;Costco Wholesale Corporation</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:125%">&#160;&#160;&#160;&#160;10-K for Fiscal Year Ended September 1, 2024</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:125%">&#160;&#160;&#160;&#160;File No. 000-20355</font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">Dear Mr. Shenk&#58;</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">Thank you for our call this morning. Per our call, Costco Wholesale Corporation has received an extension to April 21, 2025 to respond to your comments in your March 19, 2025 letter to our 10-K referenced above.</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">Sincerely,</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:125%">COSTCO WHOLESALE CORPORATION                                                                                       </font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:53.951%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:43.849%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="text-align:justify"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#47;s&#47;&#160;&#160;&#160;&#160;A</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:100%">LEJANDRO </font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">C. T</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:100%">ORRES</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:justify;vertical-align:top"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Alejandro C. Torres</font></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:justify;vertical-align:top"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Corporate Counsel</font></td><td colspan="3" style="padding:0 1pt"></td></tr></table></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;</font></div><div style="height:53.28pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font style="color:#003366;font-family:'Trebuchet MS',sans-serif;font-size:10pt;font-weight:400;line-height:120%">999 Lake Drive </font><font style="color:#003366;font-family:'Arial Unicode MS',sans-serif;font-size:10pt;font-weight:700;line-height:120%">&#8729;</font><font style="color:#003366;font-family:'Trebuchet MS',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Issaquah, WA 98027 </font><font style="color:#003366;font-family:'Arial Unicode MS',sans-serif;font-size:10pt;font-weight:700;line-height:120%">&#8729;</font><font style="color:#003366;font-family:'Trebuchet MS',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> (425) 313-8100 </font><font style="color:#003366;font-family:'Arial Unicode MS',sans-serif;font-size:10pt;font-weight:700;line-height:120%">&#8729;</font><font style="color:#003366;font-family:'Trebuchet MS',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> www.costco.com</font></div></div></div></body></html>
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</SEC-DOCUMENT>
