Costco Wholesale (COST) IRANNOTICE Disclosure regarding Iran Threat Reduction and Syria Human Rights Act

March 8, 2023

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Notice of disclosure filed in Exchange Act Quarterly Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Costco Wholesale Corporation has made disclosure pursuant to such provisions in its Quarterly Report on Form 10-Q for the quarterly period ended February 12, 2023, which was filed with the Securities and Exchange Commission on March 8, 2023.

Respectfully submitted,

Costco Wholesale Corporation

/s/    RICHARD A. GALANTI

Richard A. Galanti

Executive Vice President, Chief Financial Officer and Director