SEC Comment Letter for AMAZON COM (AMZN) — Aug 17, 2011
AMAZON COM INC
Date: Aug. 17, 2011 · CIK: 0001018724 · Accession: 0000000000-11-049809
AI Filing Summary & Sentiment
Letter
August 17, 2011 Via E-mail Shelly Reynolds Amazon.com, Inc. 410 Terry Avenue North Seattle, Washington 98109-5210 Re: Amazon.com, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed January 28, 2011 Form 10-Q for Fiscal Quarter Ended March 31, 2010 Filed April 27, 2011 File No. 0-22513
Dear Ms. Reynolds: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ William H. Thompson William H. Thompson Accounting Branch Chief
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August 17, 2011 Via E-mail Shelly Reynolds Amazon.com, Inc. 410 Terry Avenue North Seattle, Washington 98109-5210 Re: Amazon.com, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed January 28, 2011 Form 10-Q for Fiscal Quarter Ended March 31, 2010 Filed April 27, 2011 File No. 0-22513 Dear Ms. Reynolds: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief