SEC Comment Letter for AMAZON COM (AMZN) — May 9, 2012
AMAZON COM INC
Date: May 9, 2012 · CIK: 0001018724 · Accession: 0000000000-12-024155
AI Filing Summary & Sentiment
Letter
May 9, 2012 Via E-mail Shelly Reynolds Vice President and Worldwide Controller Amazon.com, Inc. 410 Terry Avenue North Seattle, Washington 98109-5210 Re: Amazon.com, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 1, 2012 File No. 0-22513
Dear Ms. Reynolds: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ William H. Thompson
William H. Thompson Accounting Branch Chief cc: Michelle Wilson General Counsel
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May 9, 2012 Via E-mail Shelly Reynolds Vice President and Worldwide Controller Amazon.com, Inc. 410 Terry Avenue North Seattle, Washington 98109-5210 Re: Amazon.com, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 1, 2012 File No. 0-22513 Dear Ms. Reynolds: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief cc: Michelle Wilson General Counsel