SEC Comment Letter for EBAY INC (EBAY) (CIK 0001065088) (EBAY) — Dec 21, 2018
EBAY INC (EBAY) (CIK 0001065088)
Date: Dec. 21, 2018 · CIK: 0001065088 · Accession: 0000000000-18-038913
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File numbers found in text: 001-37713
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Mail Stop 3561 December 20 , 2018 Devin N. Wenig President and Chief Executive Officer eBay Inc. 2025 Hamilton Avenue San Jose, CA 95125 Re: eBay Inc. Form 10-K for the fiscal year ended December 31, 2017 Filed February 5, 2018 File No. 001-37713 Dear Mr Wenig : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ James Allegretto James Allegretto Senior Assistant Chief Accountant Office of Consumer Products