SEC Comment Letter for AMAZON COM (AMZN) — May 10, 2013
AMAZON COM INC
Date: May 10, 2013 · CIK: 0001018724 · Accession: 0000000000-13-025867
AI Filing Summary & Sentiment
File numbers found in text: 000-22513
Letter
May 10 , 2013 Via E -mail Shelley Reynolds Vice President, Worldwide Controller Amazon.com, Inc. 410 Terry Avenue North Seattle, WA 98109 -5210
Re: Amazon.com, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed January 30, 2013 File No. 000-22513
Dear Ms. Reynolds:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Dietrich A. King for
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May 10 , 2013 Via E -mail Shelley Reynolds Vice President, Worldwide Controller Amazon.com, Inc. 410 Terry Avenue North Seattle, WA 98109 -5210 Re: Amazon.com, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed January 30, 2013 File No. 000-22513 Dear Ms. Reynolds: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Dietrich A. King for Mara L. Ransom Assistant Director