February 7, 2023
Securities and Exchange Commission VIA EDGAR
100 F Street, N.E.
Washington, D.C. 20549
Re: Fastenal Company
File No. 000-16125
Ladies and Gentlemen:
On behalf of Fastenal Company (the “Company”), there is hereby transmitted for filing, pursuant to the Electronic Data Gathering, Analysis and Retrieval System, the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. No fee is required for this filing.
The financial statements contained in the Form 10-K do not reflect a change from the preceding year in any accounting principles or practices or in the method of applying any such principles or practices.
If you have any questions in connection with this filing, please telephone the undersigned at (507) 453‑8220.
Very truly yours,
/s/ Holden Lewis
Holden Lewis
Senior Executive Vice President and Chief Financial Officer
