SEC Company Response from AMAZON COM (AMZN) — Sep 23, 2009
AMAZON COM INC
Date: Sept. 23, 2009 · CIK: 0001018724 · Accession: 0001193125-09-196548
AI Filing Summary & Sentiment
File numbers found in text: 333-160831
Letter
Correspondence Letter
September 23, 2009
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Christopher Chase
Re: Amazon.com, Inc.
Registration Statement on Form S-4 (File No. 333-160831)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Amazon.com, Inc., a Delaware corporation (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Filing”), so as to become effective at 4:00 p.m. (EDT) on September 25, 2009, or as soon as practicable thereafter.
The Company hereby acknowledges that:
•
Should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing;
•
The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and
•
The Company may not assert Staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please do not hesitate to contact the undersigned ((206) 266-6360) or Ronald O. Mueller ((202) 955-8671) of Gibson, Dunn & Crutcher LLP with any questions or comments concerning this letter.
Very truly yours,
Amazon.com, Inc.
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CORRESP 1 filename1.htm Correspondence Letter September 23, 2009 VIA EDGAR AND FACSIMILE Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Christopher Chase Re: Amazon.com, Inc. Registration Statement on Form S-4 (File No. 333-160831) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Amazon.com, Inc., a Delaware corporation (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Filing”), so as to become effective at 4:00 p.m. (EDT) on September 25, 2009, or as soon as practicable thereafter. The Company hereby acknowledges that: • Should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Filing effective, it does not foreclose the Commission from taking any action with respect to the Filing; • The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and • The Company may not assert Staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please do not hesitate to contact the undersigned ((206) 266-6360) or Ronald O. Mueller ((202) 955-8671) of Gibson, Dunn & Crutcher LLP with any questions or comments concerning this letter. Very truly yours, Amazon.com, Inc. By: /s/ Michael Deal Name: Michael Deal Title: Vice President and Associate General Counsel cc: Ronald O. Mueller, Gibson, Dunn & Crutcher LLP Peter T. Heilmann, Gibson, Dunn & Crutcher LLP William R. Schreiber, Fenwick & West LLP Robert A. Freedman, Fenwick & West LLP 2