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SEC Comment Letter for AMAZON COM (AMZN) — Oct 24, 2018

AMAZON COM INC
Date: Oct. 24, 2018 · CIK: 0001018724 · Accession: 0000000000-18-033312

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 24, 2018
Author
/s/ William H. Thompson
Form
UPLOAD
Company
AMAZON COM INC

Letter

Mail Stop 3561 October 24, 2018 Brian T. Olsavsky Chief Financial Officer Amazon.com Inc. 410 Terry Avenue North Seattle, Washington 98109

Re: Amazon.com Inc. Form 10-K for the Fiscal Year Ended December 31, 2017 Filed February 2, 2018 File No. 0 -22513

Dear Mr. Olsavsky :

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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ William H. Thompson

Show Raw Text
Mail Stop 3561

October  24, 2018

Brian T. Olsavsky
Chief Financial Officer
Amazon.com Inc.
410 Terry Avenue North
Seattle, Washington  98109

Re: Amazon.com Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2017
Filed February 2, 2018
File No. 0 -22513

Dear Mr. Olsavsky :

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 the ir disclosure s, 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