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SEC Comment Letter for AMAZON COM (AMZN) — Jan 17, 2008

AMAZON COM INC
Date: Jan. 17, 2008 · CIK: 0001018724 · Accession: 0000000000-08-003206

AI Filing Summary & Sentiment

Date
January 17, 2008
Author
Not clearly detected
Form
UPLOAD
Company
AMAZON COM INC

Letter

Mail Stop 3561 January 17, 2008 By U.S. Mail and facsim ile to (206) 266-7010 Jeffrey P. Bezos Chairman, President and Chief Executive Officer Amazon.com, Inc. 1200 12th Avenue South, Suite 1200 Seattle, WA 98144-2734 Re: Amazon.com, Inc. Definitive 14A Filed April 27, 2007 File No. 0-22513 Dear Mr. Bezos: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments.

If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3238. S i n c e r e l y , Ellie Quarles S p e c i a l C o u n s e l cc: L. Michelle Wilson Senior Vice President, General Counsel and Secretary

Show Raw Text
Mail Stop 3561
January 17, 2008
 By U.S. Mail and facsim ile to (206) 266-7010
 Jeffrey P. Bezos Chairman, President and Chief Executive Officer  Amazon.com, Inc. 1200 12th Avenue South, Suite 1200  Seattle, WA  98144-2734
Re: Amazon.com, Inc.  Definitive 14A
Filed April 27, 2007
 File No. 0-22513
Dear Mr. Bezos:
 We have completed our review of your executive compensation and related
disclosure, and we have no further comments at this time.
  Please note that the company is responsib le for the adequacy and accuracy of the
disclosure in its filing.  We  are not approving any proposed  disclosure you may have
included in your response lette r or any disclosure you include in your future filings in
response to our comments.

If you have any further questions regardi ng our review of your filing, please call
me at (202) 551-3238.          S i n c e r e l y ,            Ellie Quarles         S p e c i a l  C o u n s e l   cc: L. Michelle Wilson  Senior Vice President, General Counsel and     Secretary