SEC Company Response from AMAZON COM (AMZN) — Dec 12, 2017
AMAZON COM INC
Date: Dec. 12, 2017 · CIK: 0001018724 · Accession: 0001193125-17-366870
AI Filing Summary & Sentiment
File numbers found in text: 333-221675
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Attention: Mara L. Ransom Re: Amazon.com, Inc. Registration Statement on Form S-4 (File No. 333-221675)
Dear Ms. Ransom:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the registrant Amazon.com, Inc. (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”), so as to become effective at 4:00 p.m. Eastern time on Wednesday, December 13, 2017 or as soon as possible thereafter.
Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 with any questions or comments with respect to this letter.
Sincerely,
AMAZON.COM, INC.
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CORRESP 1 filename1.htm CORRESP Amazon.com, Inc. 410 Terry Avenue North Seattle, WA 98109-5210 (206) 266-1000 December 12, 2017 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Mara L. Ransom Re: Amazon.com, Inc. Registration Statement on Form S-4 (File No. 333-221675) Dear Ms. Ransom: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the registrant Amazon.com, Inc. (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”), so as to become effective at 4:00 p.m. Eastern time on Wednesday, December 13, 2017 or as soon as possible thereafter. Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212) 351-4034 with any questions or comments with respect to this letter. Sincerely, AMAZON.COM, INC. By: /s/ Kurt H. Zumwalt Name: Kurt H. Zumwalt Title: Vice President and Treasurer cc: Andrew L. Fabens, Esq., Gibson, Dunn & Crutcher LLP