SEC Comment Letter for AMAZON COM (AMZN) — Aug 4, 2006
AMAZON COM INC
Date: Aug. 4, 2006 · CIK: 0001018724 · Accession: 0000000000-06-037072
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 August 4, 2006 Mr. Mark S. Peek Vice President and Chief Accounting Officer Amazon.Com, Inc. 1200 12th Avenue South Suite 1200 Seattle, WA 98144-2734
Re: Amazon.Com, Inc. Form 10-K for Fiscal Ye ar Ended December 31, 2005 Filed February 17, 2006 Forms 10-Q for Fiscal Quarters Ended March 31, 2006 an d June 30, 2006 File No. 0-22513
Dear Mr. Peek:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
S i n c e r e l y ,
J i m A l l e g r e t t o Senior Assistant Chief Accountant
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Mail Stop 3561
August 4, 2006
Mr. Mark S. Peek
Vice President and Chief Accounting Officer
Amazon.Com, Inc.
1200 12th Avenue South
Suite 1200
Seattle, WA 98144-2734
Re: Amazon.Com, Inc.
Form 10-K for Fiscal Ye ar Ended December 31, 2005
Filed February 17, 2006
Forms 10-Q for Fiscal Quarters Ended
March 31, 2006 an d June 30, 2006
File No. 0-22513
Dear Mr. Peek:
We have completed our review of your Form 10-K and related filings and have no
further comments at this time.
S i n c e r e l y ,
J i m A l l e g r e t t o
Senior Assistant Chief Accountant