SEC Comment Letter for AMAZON COM (AMZN) — Oct 16, 2014
AMAZON COM INC
Date: Oct. 16, 2014 · CIK: 0001018724 · Accession: 0000000000-14-051705
AI Filing Summary & Sentiment
File numbers found in text: 000-22513
Letter
October 16, 2014 Via Email Jeffrey P. Bezos Principal Executive Officer 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, 2013 Filed January 31, 2014 File No. 000-22513
Dear Mr. Bezos :
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 under 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/ Lilyanna Peyser for
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October 16, 2014 Via Email Jeffrey P. Bezos Principal Executive Officer 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, 2013 Filed January 31, 2014 File No. 000-22513 Dear Mr. Bezos : 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 under 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/ Lilyanna Peyser for Mara L. Ransom Assistant Director