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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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Reasoning

File numbers found in text: 001-37713

Date
December 31, 2017
Author
/s/ James Allegretto
Form
UPLOAD
Company
EBAY INC (EBAY) (CIK 0001065088)

Letter

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

Show Raw Text
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