Company: ORLY
Filing Date: 2025-07-14
Form Type: CORRESP
Source: 0000898173-25-000043
Chunk: 2

Company: O REILLY AUTOMOTIVE INC
Filing Date: 2025-07-14
Form: CORRESP
Chunk 2
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 the consolidated income statement, total assets and liabilities recognized upon acquisition compared to total assets and liabilities in the consolidated balance sheet, the amount of goodwill recognized, and fair value of consideration transferred. The full amount of consideration transferred is disclosed to be cash only, therefore any discrete disclosures pertaining to different classes of consideration and their related fair values are not applicable. In addition, we considered qualitative factors related to the acquisition, including any impact of the acquisition on the Company’s business and growth strategies. Vast Auto has similar characteristics as the Company’s existing operations, including the nature of the products and services, the type and class of customers, and the methods used to distribute products and provide service to its customers. The Company concluded that none of the qualitative factors supported a conclusion that the Vast Auto acquisition was material. Due to the determination that the above items were, individually and in aggregate, immaterial to the consolidated financial statements as a whole, and that the acquisition was not qualitatively material to the Company, no further disclosure was deemed necessary. The Company will continue to monitor and evaluate the requirements of ASC 805 and make appropriate disclosures in the future, as necessary. We believe that the foregoing is fully responsive to the comment letter. Please direct any further questions or comments to the undersigned. Very truly yours,

| ​                         |                                                      |   |
| O’REILLY AUTOMOTIVE, INC. |                                                      |   |
| ​                         |                                                      |   |
| By:                       | /s/ Jeremy Fletcher                                  | ​ |
| ​                         | Jeremy Fletcher                                      |   |
| ​                         | Executive Vice President and Chief Financial Officer |   |
| ​                         | Direct Line: (417) 874-7206                          |   |
| ​                         | Email:  JeremyFletcher@oreillyauto.com               |   |

Amy Geddes / Doug Jones Office of Trade & Services Securities and Exchange Commission July 14, 2025 3