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<SEC-DOCUMENT>0000950153-08-000512.txt : 20080502
<SEC-HEADER>0000950153-08-000512.hdr.sgml : 20080502
<ACCEPTANCE-DATETIME>20080313160700
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950153-08-000512
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CSK AUTO CORP
		CENTRAL INDEX KEY:			0001051848
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO & HOME SUPPLY STORES [5531]
		IRS NUMBER:				860765798
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0204

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		645 E MISSOURI AVENUE
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85012
		BUSINESS PHONE:		6022659200

	MAIL ADDRESS:	
		STREET 1:		645 E MISSOURI AVENUE
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85012
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Confidential Treatment Requested<BR>
by CSK Auto Corporation</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>FOIA Confidential Treatment Request</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">March&nbsp;13, 2008
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Michael Moran<BR>
Branch Chief<BR>
United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
450 Fifth Street, N.E.<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;RE:</TD>
    <TD>&nbsp;</TD>
    <TD>CSK Auto Corporation<BR>
Form&nbsp;10-K for the fiscal year ended February&nbsp;4, 2007<BR>
Forms 10-Q for the fiscal quarters ended May&nbsp;6, 2007, August&nbsp;5, 2007 and November&nbsp;4, 2007<BR>
File No.&nbsp;001-13927</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Moran:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On behalf of CSK Auto Corporation (the &#147;<U>Company</U>&#148;), this letter is in response to the
comments contained in the Staff&#146;s letter (the &#147;<U>Comment Letter</U>&#148;) dated February&nbsp;26, 2008,
regarding the Company&#146;s above-identified Form 10-K and Forms 10-Q.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The responses set forth below correspond to the numbers assigned in the Comment Letter. For the
Staff&#146;s convenience, we have placed the Staff&#146;s comments in bold type followed by the Company&#146;s
response.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to 17 C.F.R. &#167; 200.83, the Company is requesting confidential treatment for its response
to comment 4. The Company requests that this portion, as indicated by &#091;***&#093;, be maintained in
confidence, not be made part of any public record and not be disclosed to any person as it contains
confidential information, disclosure of which would cause the Company competitive harm. In the
event that the Staff receives a request for access to the confidential portions herein, whether
pursuant to the Freedom of Information Act (FOIA)&nbsp;or otherwise, the Company respectfully requests
that we be notified immediately so that we may further substantiate this request for confidential
treatment. Please address any notification of a request for access to such documents to the office
of General Counsel at the Company.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations, page
31</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Critical Accounting Matters, page 51 </B></U><BR>

</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 2</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We have read your proposed disclosure enhancements to Critical Accounting Matters in response
to comment one of our letter dated February&nbsp;1, 2008. Please discuss how accurate your
estimates and assumptions have been in the past and whether they are likely to change in the
future. For example, please disclose how accurate your shrink accruals for inventory and
self-insurance reserves have been based on your estimates. Refer to Release Nos. 33-8350 and
34-48960</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s shrink accrual and liability for self-insurance at November&nbsp;4, 2007 were
approximately $19.2&nbsp;million and $25.0&nbsp;million, respectively. The Company will provide enhanced
disclosures concerning the accuracy of its estimates in these areas.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The shrink accrual for a period is based on the actual shrink rate experienced from the most
recent physical inventory count. This accrual is calculated and recorded separately for each
store, warehouse and distribution center. The Company increases or decreases shrink expense for
the difference between the shrink that was accrued during the period since the last physical
inventory and the actual book to physical adjustment in the period the physical inventory
adjustment is determined. Since the Company performs physical inventory counts throughout the
year, adjustments are made throughout the year and these adjustments relate to shrink accruals
recorded in the prior fiscal quarters and the prior fiscal year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>For the first thirty-nine weeks of fiscal 2007, the Company decreased shrink expense $1.6
million, and for the fiscal years ended February&nbsp;4, 2007 and January&nbsp;29, 2006 the Company
increased shrink expense $1.0&nbsp;million and $1.2&nbsp;million, respectively, for differences between
physical inventory results and the Company&#146;s accrual rates. The Company will provide this
additional disclosure as an indicator of the overall accuracy of our shrink accrual rates.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In the case of self-insurance, the Company engages an independent actuary to prepare annual
estimates of incurred and incurred but not reported losses for each open policy period. The
estimates relate to both the current and prior periods and estimates for prior periods will
change from loss development on known claims and a revised estimate for claims incurred but not
reported (&#147;IBNR&#148;). The actual cost of claims incurred in a policy period is not known for
several years and remains an estimate until all claims relating to the period have been reported
and settled. For the fiscal years ended February&nbsp;4, 2007 and January&nbsp;29, 2006, we recorded
increases to expense of $0.6&nbsp;million and $0.2&nbsp;million related to changes in estimates of losses
for prior fiscal years. The Company will provide this additional disclosure for the last three
fiscal years as an indicator of the accuracy of our estimates for self-insurance.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company will include the following disclosure enhancements substantially as set forth below
in its fiscal 2007 Form 10-K. The following disclosure has been adjusted from that
</TD>
</TR>
</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 3</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">included in the Company&#146;s February&nbsp;15, 2008 letter submission to the Staff and additions to that
disclosure have been underlined for the Staff&#146;s convenience.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Critical Accounting Matters</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The preparation of our financial statements requires us to make critical accounting estimates that
affect the amounts reported in those financial statements. We define a critical accounting estimate
as one that is both significant to the portrayal of our financial condition and results of
operations, and requires management&#146;s difficult, subjective or complex judgments. Periodically
throughout the fiscal year, we evaluate our accounting estimates based on historical experience,
current results, future projections, and other relevant factors and make adjustments as
appropriate. The application of certain of these policies requires significant judgments and
estimates that can affect the results of operations and the financial position of the Company, as
well as the related footnote disclosures. The Company bases its estimates on historical experience
and other assumptions that it believes are most likely to occur. The disclosures below note
situations in which it is reasonably likely or probable that future financial results could be
impacted by changes in these estimates and assumptions. The term reasonably likely refers to an
occurrence that is more than remote but less than probable in the judgment of management. The term
probable refers to an occurrence that is likely to occur in the judgment of management.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>Inventory Valuation</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Inventories are valued at the lower of cost or market, cost being determined utilizing the
First-in, First-Out (&#147;FIFO&#148;) method. We maintain inventory in stores, parts depots and distribution
centers. A physical inventory count is performed at each store, parts depot and distribution center
at least once during the fiscal year. Due to the fact that we have numerous stores, parts depots
and distribution centers, physical inventory counts are performed throughout the fiscal year.
Typically, physical inventory counts for the distribution centers are scheduled for later in the
fiscal year. At each balance sheet date, we adjust our inventory carrying balances by an estimated
allowance for inventory shrinkage that has occurred since the most recent physical inventory and an
allowance for inventory obsolescence, each of which is discussed in greater detail below.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We reduce the FIFO cost of our inventory for estimated loss due to shrink since the most
recent physical inventory. Shrink estimates for each store are determined by dividing the
shrink loss based on the most recent physical inventory by the sales for that store since its
previous physical inventory. The resulting percentage for each store is multiplied by the
sales for that store since the last physical inventory through reporting period end. Shrink
allowances for each parts depot and distribution center are determined in a similar manner.
The shrink amount, based on the most recent physical inventory at the parts depot or
distribution center, is divided by the inventory receipts at the location since the previous
physical inventory. The resulting percentage for each parts depot or distribution center is
multiplied by the receipts for that location since the last physical inventory through the
reporting period end<U>. We adjust shrink expense for differences between physical counts
and our accrual rates throughout the year in the period the physical inventory adjustment is
</U></TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 4</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>determined.</U> Shrink expense for the fiscal years 2007, 2006 and 2005 was
approximately $XX million, $31.6&nbsp;million and $28.8&nbsp;million, respectively. As a percentage of
cost of goods sold, shrink expense for fiscal 2007, 2006, and 2005 was XX%, 3.1% and 3.3%,
respectively. While the shrink accrual is based on recent experience, it is an estimate and
thus it is probable that actual losses will be higher or lower than estimated. <U>Included
in the shrink expense amounts above were physical count accrual adjustments which increased
(decreased)&nbsp;shrink expense by approximately $XX million, $1.0&nbsp;million and $1.2&nbsp;million for
fiscal 2007, 2006 and 2005, respectively.</U></TD>
</TR>
<TR style="font-size: 6pt">
    <TD>&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In certain instances, we retain the right to return obsolete and excess merchandise
inventory to our vendors. In situations where we do not have a right to return, we record an
allowance representing an estimated loss for the difference between the cost of any obsolete
or excess inventory and the estimated retail selling price. Inventory levels and gross
margins earned on all products are monitored monthly. On a quarterly basis, we assess whether
we expect to sell a significant amount of inventory below cost and, if so, estimate and
record an allowance. The allowance for excess and obsolete inventory was $XX million and
$0.8&nbsp;million at February&nbsp;3, 2008 and February&nbsp;4, 2007, respectively. It is reasonably likely
that market and other factors relative to the valuation of inventory may change in the
future, which could result in increases or decreases to gross margins on the sale of
inventory.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>Self-Insurance Reserves</I></B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">The Company purchases third-party insurance for workers&#146; compensation, automobile, product and
general liability claims that exceed a certain dollar threshold. However, the Company is
responsible for the payment of claims under these insured limits. In estimating the obligation
associated with reported claims and incurred but not reported claims, we utilize independent
actuaries. These actuaries utilize historical data to project the future development of reported
claims and estimate IBNR claims. Loss estimates are adjusted based upon actual claims
settlements and reported claims. The independent actuaries make a significant number of
estimates and assumptions in determining the cost to settle claims. <U>We obtain updated loss
projections each year from our actuary and adjust our recorded liability to reflect the current
projections. The updated loss projections consider new claims and developments associated with
existing claims for each open policy period. As certain claims can take years to settle, we
have multiple policy periods open at any point in time. </U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">Although we do not expect the amounts ultimately paid to differ significantly from our
estimates, it is reasonably likely that self-insurance costs could differ from the historical
trends and actuarial assumptions. <U> For example, in fiscal 2007, 2006 and 2005, we recorded
increases (decreases) to expense from changes in estimates related to prior year open policy periods of $XX
million, $0.6&nbsp;million and $0.2&nbsp;million, respectively.</U> Our self-insurance reserves
approximated $XX million and $23.5&nbsp;million at February&nbsp;3, 2008 and February&nbsp;4, 2007,
respectively, and are included with current liabilities in the accompanying consolidated balance
sheets. A 10% change in our self-insurance reserves would have affected our operating profit by
$XX million for the fiscal year ended February&nbsp;3, 2008.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 5</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Note 1 &#151; Summary of Significant Accounting Policies, page 65</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Vendor Allowances and Costs of Sales, page 67</B></U>

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note you receive reimbursements from some vendors based upon the volume of purchases
and that reimbursements are accrued based on historical purchasing patterns and sales
forecasts. Please explain to us the factors you consider in determining the reimbursements
are probable and reasonably estimable to use the accrual method. See paragraph 8 of EITF
02-16.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In determining that the reimbursements the Company has accrued for vendor allowances are
probable and reasonably estimable and that the accrual method of accounting for vendor
allowances is appropriate, the Company has evaluated the factors set forth in paragraph 8 of
EITF 02-16. The Company&#146;s assessment of these factors is summarized below.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>The reimbursement does not relate to purchases that occur over a relatively long period.</B>
All volume-based vendor allowances are based on annual periods, generally a calendar year.
Reimbursements received under the Company&#146;s multi-year arrangements are based on factors
within the Company&#146;s control such as exclusivity and product placement fees and are
recognized ratably over the contract term.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>There is no absence of historical experience with similar products nor is there the
inability to apply such experience because of changing circumstances. </B>The Company has
historical experience with identical or similar products and has had recurring allowance
programs with almost all vendors that currently provide allowances.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Significant adjustments to expected cash rebates or refunds have not been necessary in the
past. </B>The Company enters into hundreds of contracts with vendors each year that contain
allowance provisions. Contractual disputes, misunderstandings and computational and
processing errors may occur with vendors for specific aspects of a vendor&#146;s program that
could result in adjustments to allowances the Company accrues. Commencing in fiscal 2006,
the Company has begun reducing its estimated recognition of vendor allowances by 1% each
period to provide for final adjustments expected with vendors. This 1% reduction is not
considered significant in the context of the Company&#146;s ability to make a reasonable
estimate. This rate was adequate to provide for adjustments made to our accruals for the
calendar 2006 vendor programs.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>The product is not susceptible to significant external factors. </B>Substantially all the
vendor allowances are with vendors that supply traditional vehicle-related parts,
maintenance items and accessories. Products are generally not susceptible to significant
</TD>
</TR>
</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 6</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%">external factors such as obsolescence. They are also not subject to swift changes in
demand.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>3.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>You state in your response to comment four of our letter dated February&nbsp;1, 2008 that
certain of the Company&#146;s vendor contracts have several year terms requiring recognition
over an extended period. Please tell us if the reimbursements received under these
contracts relate to the volume of purchases or sales that will occur over the terms of
these contracts. If so, explain why your ability to determine whether the reimbursement is
probable and reasonably estimable has not been impaired.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response:</U></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>As described in the Company&#146;s response to comment #2, the reimbursements received under the
Company&#146;s multi-year vendor contracts do not relate to the volume of purchases or sales that
will occur over the terms of these contracts. Reimbursements under these long term arrangements
are based upon factors within the Company&#146;s control such as exclusivity and product placement
fees, which are recognized ratably over the contract term. All volume-based contracts are for
relatively short periods of time and are measured based on the calendar year.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>4.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please refer to comment five in our letter dated February&nbsp;1, 2008. You indicated that
you prepare an annual reconciliation of what the Company records for the vendor program for
the year to actual collections. Please tell us what you recorded for the year ended
February&nbsp;4, 2007 and the actual collections.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>&#091;*** Confidential treatment requested for the paragraph below:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Redacted</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>End of request for confidential treatment ***&#093;</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Note 13- Store Closing Costs, page 96</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>5.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your response to comment eight in our letter dated February&nbsp;1, 2008 that it
would not be practicable or meaningful information to disclose cumulative and</B></TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 7</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #textcolor#; background: #bgcolor#">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>expected amounts as required by SFAS No.&nbsp;146, paragraph 20. We are not persuaded that the
large number of stores and volume of data involved precludes you from complying with the
disclosure requirements. See also paragraphs B55 and B56 of SFAS No.&nbsp;146 and SAB Topic 5:P.
Please provide the disclosure required by SFAS No.&nbsp;146, paragraph 20.b(1) and show us what
your disclosure will look like revised.</B></TD>
</TR>
<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><U>Response</U>:</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company closes stores on a recurring basis and the purpose of the Company&#146;s disclosures in
this area is to provide information about the total costs of this activity in each of the
periods included in its consolidated financial statements. For the thirty-nine weeks ended
November&nbsp;4, 2007, these costs were $1.8&nbsp;million, or 0.3% of our operating and administrative
expenses. In fiscal 2006 and 2005, such costs were $1.5&nbsp;million, or 0.2% of our total operating
and administrative expenses, and $2.9&nbsp;million, or 0.4% of our total operating and administrative
expenses, respectively.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Because the exit activity of closing stores is a continuous process for a retailer like CSK
Auto, the Company does not think providing cumulative closure cost information would be
meaningful information. Additionally, we have disclosed the adjustments we have recorded to our
estimates each period including every quarter within a fiscal year. However, the Company will
enhance its disclosure to make it more clear and provide more information about expected
amounts. The Company will revise its disclosure table to remove period costs from the
presentation which will allow analysis of activity solely related to the Company&#146;s liability for
SFAS No.&nbsp;146 exit costs. A new table will be added which sums SFAS No.&nbsp;146 exit costs and
period costs related to closed stores to arrive at a total that agrees to our consolidated
statement of operations. The Company also proposes to disclose the components of the SFAS No.
146 liability as of February&nbsp;3, 2008 to provide more transparent information about expected
future costs and cash flows. Further, the Company will continue to disclose the primary reasons
for significant adjustments to its estimated liability which have been and will continue to be
disclosed on a separate line in the Company&#146;s disclosure table. The Company will provide
certain other clarifying disclosures as well. The Company believes its disclosures related to
the continuous activity of closing stores are adequate.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company will include the following enhancements, substantially as set forth below, in its
fiscal 2007 Form 10-K. The following disclosure has been modified from the Company&#146;s February
15, 2008 letter submission to the Staff. In this submission, we are providing footnote 8 to the
consolidated financial statements. Conforming changes will be made to the MD&#038;A disclosure
related to closed stores.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Note 8 &#151; Store Closing Costs</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On an on-going basis, store locations are reviewed and analyzed based on several factors including
market saturation, store profitability, and store size and format. In addition, the
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 8</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Company analyzes sales trends, geographical and competitive factors to determine the viability and
future profitability of its store locations. If a store location does not meet the Company&#146;s
required performance criteria, it is considered for closure. As a result of past acquisitions, the
Company has closed numerous stores due to overlap with previously existing store locations.<U>
</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company accounts for the costs of closed stores in accordance with SFAS No.&nbsp;146, <I>Accounting for
Costs Associated with Exit or Disposal Activities. </I>Under SFAS No.&nbsp;146, the fair value of future
costs of operating lease commitments for closed stores are recorded as a liability at the date the
Company ceases operating the store. Fair value of the liability is the present value of future cash
flows discounted by a credit-adjusted risk free rate. Accretion expense represents interest on the
Company&#146;s recorded closed store liabilities and is calculated by using the same credit-adjusted
risk free rate used to discount the cash flows. In addition, SFAS No.&nbsp;146 also requires that the
amount of remaining lease payments owed be reduced by estimated sublease income (but not to an
amount less than zero). Sublease income in excess of costs associated with the lease is recognized
as it is earned and included as a reduction to operating and administrative expenses in the
accompanying financial statements.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The allowance for store closing costs is included in accrued expenses and other long-term
liabilities in the accompanying financial statements and represents the discounted value of the
following future net cash outflows related to closed stores: (1)&nbsp;future rents and other contractual
expenses to be paid over the remaining terms of the lease agreements for the stores net of
estimated sublease income and (2)&nbsp;lease commissions associated with obtaining store subleases.
Certain operating expenses related to closed stores, such as utilities and repairs, are expensed as
incurred and the Company does not incur employee termination costs when stores are closed. In
addition, the Company expenses as incurred and reports as store closing costs operating expenses it
incurs when closing a store. These expenses include temporary labor and transportation costs for
inventory, fixtures and other assets owned in the store being closed.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The following tabular presentation provides detailed information regarding the Company&#146;s SFAS No.
146 store closing costs ($ in thousands):
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="64%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="10" style="border-bottom: 1px solid #000000"><B>Fiscal Year Ended</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>February 3,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>February 4,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>January 29,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2008</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2007</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2006</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">SFAS No.&nbsp;146 liability balance, beginning of year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,911</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7,033</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7,774</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">SFAS No.&nbsp;146 provision for contractual obligations,
net of estimated sublease income for stores closed during the period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">X,XXX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">258</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">246</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Revisions in SFAS No.&nbsp;146 estimates</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">(XXX</TD>
    <TD>)&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">112</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">1,505</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Accretion</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">XXX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">306</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">420</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:45px; text-indent:-15px">SFAS No.&nbsp;146 store closing costs expensed in the period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">X,XXX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">676</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">2,171</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Purchase accounting adjustments &#151; Murray&#146;s Discount Auto Stores</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">&#151;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">324</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Payments:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Contractual obligations, net of sublease recoveries</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(X,XXX</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,383</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,235</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Sublease commissions and buyouts</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(X,XXX</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(415</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(1,001</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Total payments</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(X,XXX</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(2,798</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(3,236</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">SFAS No.&nbsp;146 liability balance, end of year</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">$&nbsp;</TD>
    <TD align="right">X,XXX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">4,911</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">7,033</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

 <DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 9</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Store closing costs incurred during the periods are comprised of ($ in thousands):
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="64%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="10" style="border-bottom: 1px solid #000000"><B>Fiscal Year Ended</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>February 3,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>February 4,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>January 29,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2008</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2007</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2006</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">SFAS No.&nbsp;146 store closing costs expensed in the period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">XXX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">676</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2,171</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Period costs related to closed stores</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">XXX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">811</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">732</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total store closing costs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">XXX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">1,487</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">2,903</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During fiscal 2007, we recorded the following: (1) $XX million in SFAS No.&nbsp;146 charges associated
with fiscal 2007 store closures for stores with contractual lease obligations remaining at the
closure date; (2) $XX million reduction in expense resulting from revisions in SFAS No.&nbsp;146
estimates, primarily as a result of increases in sublease rent and buyouts of certain store leases
at a cost less than the recorded liability for these closed stores; and (3) $XX million associated
with accretion expense relating to the discounting of closed store liabilities. In addition, we
incurred $XX million of other operating expenses such as store closing expenses and utilities,
repairs and maintenance costs related to closed stores that are expensed as incurred.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During fiscal 2006, we recorded the following: (1) $0.3&nbsp;million in SFAS No.&nbsp;146 charges associated
with fiscal 2006 store closures for stores with contractual lease obligations remaining at the
closure date; (2) $0.1&nbsp;million of expense resulting from revisions in SFAS No.&nbsp;146 estimates; and
(3) $0.3&nbsp;million associated with accretion expense relating to the discounting of closed store
liabilities. In addition, we incurred $0.8&nbsp;million of other operating expenses such as store
closing expenses and utilities, repairs and maintenance costs related to closed stores that are
expensed as incurred.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">During fiscal 2005, we recorded the following: (1) $0.2&nbsp;million in SFAS No.&nbsp;146 charges associated
with fiscal 2005 store closures for stores with contractual lease obligations remaining at the
closure date; (2) $1.5&nbsp;million of expense resulting from revisions in SFAS No.&nbsp;146
estimates, primarily related to stores that were subleased and became vacant as well as rent
increases in master lease agreements; and (3) $0.4&nbsp;million associated with accretion expense
relating to the discounting of closed store liabilities. In addition, we incurred $0.7&nbsp;million of
other operating expenses such as store closing expenses and utilities, repairs and maintenance
costs related to closed stores that are expensed as incurred.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">At February&nbsp;3, 2008*, the Company&#146;s $XX million liability for store closing costs consisted of:
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="88%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>November 4,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2007</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Future contractual commitments for rent and occupancy expenses</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">21,234</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Estimated sublease income, net of sublease commissions</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(17,628</TD>
    <TD nowrap>)</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Accretion expense to be recognized in future periods</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(441</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Total liability for store closing costs</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left">$</TD>
    <TD align="right">3,165</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">*</TD>
    <TD>&nbsp;</TD>
    <TD>For illustration purposes, balances outstanding at November&nbsp;4, 2007 have been used corresponding
to the end of our third quarter of fiscal 2007.</TD>
</TR>

</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 10</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>






<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company expects net cash outflows for closed locations included in the fiscal 2007&nbsp;year
end liability to be approximately $XX million during 2008. Of these net outflows, approximately
$XX million relates to rent and occupancy expenses. These expenses are expected to be offset by
estimated sublease income of $XX million. The expected accretion to be expensed in 2008 on the
liability as of the end of fiscal 2007 is approximately $XX million. The cash flow amounts above
only relate to contractual commitments and do not include period expenses incurred when we close a
store and also the period costs we incur related to closed stores.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Stores are included in the liability for store closing costs when a store is closed with a
remaining contractual obligation under a lease agreement. Stores that are closed at the end of a
contractual lease period are not included in the Company&#146;s liability for store closing costs. It
is the Company&#146;s practice to sublease or attempt to sublease any vacant locations for which it
maintains a contractual lease obligation. Locations are removed from the liability for store
closing costs when the contractual lease agreement has expired or is terminated through early
buyout.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Location activity for stores and service centers included in the liability for store closing costs
is as follows:
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="64%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="10" style="border-bottom: 1px solid #000000"><B>Fiscal Year Ended</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>February 3,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>February 4,</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2"><B>January 29,</B></TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2008</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2007</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="2" style="border-bottom: 1px solid #000000"><B>2006</B></TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Number of closed locations, beginning of period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">175</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">183</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">195</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Locations added during the period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">XX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">19</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">13</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:30px; text-indent:-15px">Locations removed during the period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">XX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(27</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(25</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:45px; text-indent:-15px">Net locations added (removed)&nbsp;during the period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">XX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(8</TD>
    <TD nowrap>)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left">&nbsp;</TD>
    <TD align="right">(12</TD>
    <TD nowrap>)</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="2" align="right" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="background: #cceeff">
    <TD><DIV style="margin-left:15px; text-indent:-15px">Number of closed locations, end of period</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">XX</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">175</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">183</TD>
    <TD>&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
        <TD nowrap colspan="2" align="right" style="border-top: 3px double #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As of February&nbsp;3, 2008, XXX locations were included in the allowance for store closing costs,
consisting of XX store locations and XX service centers. Of the store locations, XX locations were
vacant and XX locations were subleased. Of the service centers, X were vacant and XX were
subleased. Approximately XX locations included in the liability at the end of fiscal 2007 have
contractual lease terms that expire in fiscal 2008.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>To be included in MD&#038;A</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company expects to close approximately XX locations in fiscal 2008. Substantially all of these
planned closures are expected to occur at the end of a contractual lease period. As a result,
closed store expenses for these stores will principally relate to the period costs of actually
closing the stores and transporting the Company&#146;s inventory, fixtures and other assets we own in
the store.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As requested and pursuant to the Comment Letter, the Company acknowledges that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company is responsible for the adequacy and accuracy of the disclosure in the
filing;</TD>
</TR>


</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">Mr. Michael Moran
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Confidential Treatment Requested</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">March&nbsp;13, 2008
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>by CSK Auto Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">Page 11</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
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</TABLE>
</DIV>


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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,</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please contact me at (602)&nbsp;631-7220 to discuss any questions you may have.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Sincerely,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">CSK Auto Corporation

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt; margin-left: 50%">/s/
James D. Constantine<BR>
James D. Constantine<BR>
Executive Vice President of Finance &#038; Chief<BR>
Financial Officer

</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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