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
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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