<SEC-DOCUMENT>0001193125-12-214440.txt : 20120612
<SEC-HEADER>0001193125-12-214440.hdr.sgml : 20120612
<ACCEPTANCE-DATETIME>20120507134055
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-12-214440
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20120507

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CASEYS GENERAL STORES INC
		CENTRAL INDEX KEY:			0000726958
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500]
		IRS NUMBER:				420935283
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 3001
		CITY:			ANKENY
		STATE:			IA
		ZIP:			50021
		BUSINESS PHONE:		5152437611

	MAIL ADDRESS:	
		STREET 1:		PO BOX 3001
		CITY:			ANKENY
		STATE:			IA
		ZIP:			50026
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<TYPE>CORRESP
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<TITLE>Correspondence Letter</TITLE>
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<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>CASEY&#146;S GENERAL STORES, INC.</B></FONT></TD></TR>
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<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">P.O. Box 3001<B> &#149;</B> One Convenience Blvd., Ankeny, Iowa 50021-8045 <B>&#149;</B> 515-965-6100</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT STYLE="font-family:Times New Roman" SIZE="2">May&nbsp;7, 2012 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Ms.&nbsp;Jennifer Thompson </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Accounting Branch Chief </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Division of
Corporation Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, D.C. 20549 </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">RE:</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Casey&#146;s General Stores, Inc. (&#147;Company&#148;) </FONT></TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Form 10-K for fiscal year ended April&nbsp;30, 2011 </FONT></TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Filed June&nbsp;28, 2011 </FONT></TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">File No.&nbsp;001-34700 </FONT></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Dear
Ms.&nbsp;Thompson: </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">This letter is being written in response to your letter of April&nbsp;26, 2012 to Robert Myers, in which
you provided several additional staff comments concerning our most recent Form 10-K filing. In the numbered paragraphs that follow, I have set forth each of the staff&#146;s comments (in bold face type) followed by my response (in italics):
</FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><U>Form 10-K for the fiscal year ended April&nbsp;30, 2011 </U></B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B><U>Item&nbsp;7. Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations, page 18 </U></B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B><U>Overview, page 18 </U></B></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>1.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>We have read your response to comment 2 from our letter dated March&nbsp;14, 2012. Please add the information provided in your response to future filings to clearly
disclose how you calculate the change in same store sales from period to period, including how you treat relocated and remodeled stores as well as stores that were closed during the period. </B></FONT></TD></TR></TABLE>

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 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Your comment has been noted, and in the future we will ensure that our filings clearly
disclose how we calculate the change in same store sales from period to period, including how we treat relocated and remodeled stores as well as stores that were closed during the period.</I> </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B><U>Item&nbsp;8. Financial Statements and Supplementary Data, page 27 </U></B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><U>Note 1.
Significant Accounting Policies, page 33 </U></B></FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><U>Operations, page 33 </U></B></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>5.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>We have read your response to comment 5 from our letter dated March&nbsp;14, 2012 noting that you manage your business on the basis of one operating segment. As your
disclosures appear to suggest that management regularly reviews store results and that discrete financial information is available for each store, please tell us why you do not consider each store to be an operating segment. We note, for example,
your disclosures on page 33 that goodwill is assigned to individual stores and your disclosures on page 34 that you monitor closed and underperforming stores for impairment and group assets for impairment testing purposes on a store-by-store basis.
Please identify your chief operating decision maker (&#147;CODM&#148;) and clarify the extent to which your CODM reviews store-level data. Since you monitor assets for impairment at the individual store level and assign goodwill to individual
stores, please also clarify why it is appropriate to evaluate goodwill for impairment at the enterprise level.</B> </FONT></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:8%"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><I>Per Accounting Standards Codification (ASC) 280-10-50, an operating segment is a business that earns revenues and incurs expenses, its operating results are regularly reviewed by the chief operating
decision maker, or &#147;CODM&#148;, and has discrete financial information available. Although discrete financial information is available on a store by store basis, the Company&#146;s CEO, who serves as the CODM, does not regularly review
store-level operating results to make decisions about resource allocation nor to assess performance of the Company. The CODM generally reviews discrete information in aggregate by initiatives being undertaken by the Company at the present time. For
example, the Company is currently analyzing a major remodel program. The CODM reviews the combined performance of those stores to determine if the</I> </FONT></P>

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<I>program should be expanded to more locations. The same would be true of other initiatives such as 24 hour operations, new store design, and a pizza delivery program. However, these groups are
not considered segments as many of the initiatives overlap, and the initiatives being analyzed continuously change. The Company has several stores that were recently remodeled, converted to 24 hour operation, and began delivering pizzas. Due to that
overlap, it would not be reasonable to consider these initiatives as operating segments. As a result, we consider the Company to be a single operating segment. We believe this is consistent with other retailers with multiple stores.</I> </FONT></P>
<P STYLE="margin-top:12px;margin-bottom:0px; margin-left:8%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Financial Accounting Standards Board (&#147;FASB&#148;) ASC 360 requires an impairment test to be performed on long-lived assets at
the lowest level for which cash flows are largely independent of the cash flows of other assets and liabilities. The Company does have the ability to identify cash flows on a store-level basis; therefore management assesses long-lived asset
impairment (other than goodwill) on a store-by-store basis. Levels of management below our CODM monitor closed and underperforming stores for impairment. Although the CODM is occasionally made aware of the results of the impairment analysis, he is
not an instrumental part of that review and decision making process.</I> </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:8%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Goodwill is assigned to each store in our
accounting systems. This is done for tracking purposes, but not for the purpose of evaluation for impairment. FASB ASC 350 requires that goodwill be evaluated for impairment at the reporting unit, which is one level below the operating segment. As
the Company considers itself to be a single operating segment, each individual store could be considered the reporting unit, or component, as discrete financial information is available. However, per ASC 350-20-35-35, components of an operating
segment should be aggregated if the components have similar economic characteristics. We believe our stores meet the criteria for aggregation per FASB ASC 280-10-50-11 as the stores sell the same products, processes at each store are similar, the
type of customer is similar, and similar methods are used to distribute products. Therefore, for purposes of analyzing goodwill, the Company concluded we have a single reporting unit. The evaluation of goodwill impairment at the enterprise level is
appropriate as that is the level by which management organizes its operations for making operating decisions and assessing performance.</I> </FONT></P> <P STYLE="margin-top:24px;margin-bottom:0px" ALIGN="center"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>* * * * </B></FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">I also want to acknowledge that (i)&nbsp;the Company is responsible for the adequacy and
accuracy of the disclosure in the filing, (ii)&nbsp;staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing, and (iii)&nbsp;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. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">I hope this information adequately responds to the staff&#146;s comments. Should you have any additional questions, or need any additional information, please don&#146;t hesitate to contact me.
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Sincerely, </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><U>/s/ William J. Walljasper</U> </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT STYLE="font-family:Times New Roman" SIZE="2">William J. Walljasper
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Senior Vice President and </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Chief Financial Officer </FONT></P>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
