SEC Comment Letter for AMAZON COM (AMZN) — Jun 9, 2009
AMAZON COM INC
Date: June 9, 2009 · CIK: 0001018724 · Accession: 0000000000-09-030709
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561 June 4, 2009 Mr. Jeffrey P. Bezos President, Chief Executive Officer Amazon.com, Inc. 1200 12
th Avenue South, Suite 1200
Seattle, Washington 98144-2734
Re: Amazon.com, Inc.
Form 10-K for Fiscal Year Ended December 31, 2008
Filed January 30, 2009 File No. 0-22513
Dear Mr. Bezos:
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 , William H. Thompson
Accounting Branch Chief