SEC Comment Letter for AMAZON COM (AMZN) — May 4, 2018
AMAZON COM INC
Date: May 4, 2018 · CIK: 0001018724 · Accession: 0000000000-18-013870
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File numbers found in text: 333-224475
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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