SEC Comment Letter for AMAZON COM (AMZN) — Mar 9, 2018
AMAZON COM INC
Date: March 9, 2018 · CIK: 0001018724 · Accession: 0000000000-18-007404
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Mail Stop 3561 March 9, 2018 Jeffrey P. Bezos Chairman and Chief Executive Officer Amazon.com, Inc. 410 Terry Avenue North Seattle, Washington 98109 -5210 Re: Amazon.com, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2016 Filed February 10, 2017 File No. 0-22513 Dear Mr. Bezos : We have completed our review of your filing. 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. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products cc: Shelley Reynolds , Vice President and Worldwide Controller