SEC Company Response from AMAZON COM (AMZN) — May 20, 2010
AMAZON COM INC
Date: May 20, 2010 · CIK: 0001018724 · Accession: 0001193125-10-125145
AI Filing Summary & Sentiment
File numbers found in text: 000-22513
Letter
United States Securities and Exchange Commission Division of Corporation Finance Filed January 29, 2010 Definitive Proxy Statement on Schedule 14A Filed April 14, 2010 File No. 000-22513
Dear Mr. Owings:
On behalf of Amazon.com, Inc. (the “Company”) and in connection with our response dated May 12, 2010 to your letter of April 27, 2010, regarding our Annual Report on Form 10-K for the year ended December 31, 2009 and Proxy Statement for our 2010 Annual Meeting of Shareholders, we acknowledge the following:
•
The Company is responsible for the adequacy and accuracy of the disclosure in the filings;
•
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
•
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions or further comments, please contact me at (206) 266-6360 (telephone) or (206) 266-7010 (facsimile).
Very truly yours,
/s/ Michael Deal
Show Raw Text
CORRESP 1 filename1.htm Correspondence Letter May 20, 2010 H. Christopher Owings Assistant Director United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F Street, N.E. Washington, D.C. 20549-0405 Re: Amazon.com, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed January 29, 2010 Definitive Proxy Statement on Schedule 14A Filed April 14, 2010 File No. 000-22513 Dear Mr. Owings: On behalf of Amazon.com, Inc. (the “Company”) and in connection with our response dated May 12, 2010 to your letter of April 27, 2010, regarding our Annual Report on Form 10-K for the year ended December 31, 2009 and Proxy Statement for our 2010 Annual Meeting of Shareholders, we acknowledge the following: • The Company is responsible for the adequacy and accuracy of the disclosure in the filings; • Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and • The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have any questions or further comments, please contact me at (206) 266-6360 (telephone) or (206) 266-7010 (facsimile). Very truly yours, /s/ Michael Deal Michael Deal Vice President and Associate General Counsel Amazon.com, Inc. 1 cc: Catherine Brown, Staff Attorney Division of Corporation Finance Yolanda Guobadia, Staff Accountant Division of Corporation Finance William Thompson, Branch Chief Division of Corporation Finance Thomas J. Szkutak Senior Vice President and Chief Financial Officer Amazon.com, Inc. Shelley Reynolds Vice President, Worldwide Controller and Principal Accounting Officer Amazon.com, Inc. L. Michelle Wilson Senior Vice President, General Counsel and Secretary Amazon.com, Inc. Ronald O. Mueller Gibson, Dunn & Crutcher LLP 2