Company: COST
Filing Date: 2025-04-15
Form Type: CORRESP
Source: 0000909832-25-000021
Chunk: 0

Company: COSTCO WHOLESALE CORP /NEW
Filing Date: 2025-04-15
Form: CORRESP
Chunk 0
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Writer’s Direct Number: (425) 313-8792

VIA EDGAR

April 15, 2025

Mr. Lyn Shenk

Division of Corporate Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

#### Re: Costco Wholesale Corporation

#### 10-K for Fiscal Year Ended September 1, 2024

#### File No. 000-20355
Dear Mr. Shenk:

Thank you for our call this morning. Per our call, Costco Wholesale Corporation has received an extension to April 21, 2025 to respond to your comments in your March 19, 2025 letter to our 10-K referenced above.

Sincerely,

COSTCO WHOLESALE CORPORATION

| /s/    ALEJANDROC. TORRES |
| Alejandro C. Torres       |
| Corporate Counsel         |

<div align='center'>999 Lake Drive</div>

#### ∙

<div align='center'>Issaquah, WA 98027</div>

#### ∙

<div align='center'>(425) 313-8100</div>

#### ∙

<div align='center'>www.costco.com</div>