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SEC Comment Letter for EBAY INC (EBAY) (CIK 0001065088) (EBAY) — Jun 24, 2013

EBAY INC (EBAY) (CIK 0001065088)
Date: June 24, 2013 · CIK: 0001065088 · Accession: 0000000000-13-034212

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 24, 2013
Author
/s/ Andrew D. Mew
Form
UPLOAD
Company
EBAY INC (EBAY) (CIK 0001065088)

Letter

June 24, 2013 Via E -Mail John J. Donahoe President and Chief Executive Officer eBay Inc. 2065 Hamilton Avenue San Jose, California 95125

Re: eBay Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 1, 2013 File No. 000 -24821

Dear Mr. Donahoe :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing 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. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Andrew D. Mew

Show Raw Text
June 24, 2013

Via E -Mail
John J. Donahoe
President and Chief Executive Officer
eBay Inc.
2065 Hamilton Avenue
San Jose, California 95125

Re: eBay Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2012
Filed February 1, 2013
File No. 000 -24821

Dear Mr. Donahoe :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission  from taking
any action with respect to the company or the filing 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.  We urge all pe rsons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Andrew D. Mew

Andrew D. Mew
Accounting Bra nch Chief