SEC Comment Letter for AMAZON COM (AMZN) — Nov 30, 2017

AMAZON COM INC
Date: Nov. 30, 2017 · CIK: 0001018724 · Accession: 0000000000-17-042003

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AI Filing Summary & Sentiment

File numbers found in text: 333-221675

Date

November 30, 2017

Author

/s/ Lisa M. Kohl for

Form

UPLOAD

Company

AMAZON COM INC

Letter

Mail Stop 3561 November 30, 2017 Jeffrey P. Bezos Chief Executive Officer Amazon.com, Inc. 410 Terry Avenue North Seattle, WA 98109

Re: Amazon.com, Inc. Registration Statement on Form S-4 Filed November 20, 2017 File No. 333-221675

Dear Mr. Bezos:

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Courtney Haseley , Attorney -Adviser , at (202) 551 -7689 with any questions.

Sincerely,
/s/ Lisa M. Kohl for

Show Raw Text

Mail Stop 3561
November 30, 2017

Jeffrey P. Bezos
Chief Executive Officer
Amazon.com, Inc.
410 Terry Avenue North
Seattle, WA 98109

Re: Amazon.com, Inc.
  Registration Statement on Form S-4
Filed  November  20, 2017
  File No. 333-221675

Dear Mr. Bezos:

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Courtney Haseley , Attorney -Adviser , at (202) 551 -7689 with any
questions.

Sincerely,

 /s/ Lisa M. Kohl for

    Mara L. Ransom
Assistant Director
Office of Consumer Products

cc: Andrew L. Fabens , Esq.
 Gibson, Dunn & Crutcher  LLP

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