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SEC Comment Letter for AMAZON COM (AMZN) — May 4, 2018

AMAZON COM INC
Date: May 4, 2018 · CIK: 0001018724 · Accession: 0000000000-18-013870

AI Filing Summary & Sentiment

File numbers found in text: 333-224475

Date
May 4, 2018
Author
/s/ Lisa M. Kohl for
Form
UPLOAD
Company
AMAZON COM INC

Letter

Mail Stop 3561 May 3 , 2018 Jeffrey P. Bezos Chief Executive Officer Amazon.com, Inc. 410 Terry Avenue North Seattle, WA 98109 -5210

Re: Amazon.com, Inc. Registration Statement on Form S -4 Filed April 27 , 2018 File No. 333-224475

Dear M r. 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 Scott Anderegg, Attorney -Advisor, at (20 2) 551 -3342 with any questions.

Sincerely,
/s/ Lisa M. Kohl for

Show Raw Text
Mail Stop 3561
May 3 , 2018

Jeffrey P. Bezos
Chief Executive Officer
Amazon.com, Inc.
410 Terry Avenue North
Seattle, WA 98109 -5210

Re: Amazon.com, Inc.
Registration Statement on Form S -4
Filed April 27 , 2018
  File No.  333-224475

Dear M r. 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  Scott Anderegg, Attorney -Advisor, at (20 2) 551 -3342  with any questions.

Sincerely,

 /s/ Lisa M. Kohl for

Mara Ransom
Assistant Director
Office of Consumer Products