SEC Comment Letter for EBAY INC (EBAY) (CIK 0001065088) (EBAY) — May 3, 2012
EBAY INC (EBAY) (CIK 0001065088)
Date: May 3, 2012 · CIK: 0001065088 · Accession: 0000000000-12-023065
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-24821
Letter
May 3, 2012 Via E-mail Robert Swan Senior Vice President and Chief Financial Officer eBay Inc. 2145 Hamilton Avenue San Jose, CA 95125 Re: eBay Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed January 31, 2012 File No. 000-24821
Dear Mr. Swan: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Andrew Mew
Andrew Mew Accounting Branch Chief Via E-mail
cc: Phillip DePaul
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May 3, 2012 Via E-mail Robert Swan Senior Vice President and Chief Financial Officer eBay Inc. 2145 Hamilton Avenue San Jose, CA 95125 Re: eBay Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed January 31, 2012 File No. 000-24821 Dear Mr. Swan: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew Mew Andrew Mew Accounting Branch Chief Via E-mail cc: Phillip DePaul