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SEC Company Response from EBAY INC (EBAY) (CIK 0001065088) (EBAY) — Oct 1, 2014

EBAY INC (EBAY) (CIK 0001065088)
Date: Oct. 1, 2014 · CIK: 0001065088 · Accession: 0001193125-14-360440

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File numbers found in text: 000-24821

Referenced dates: September 25, 2014

Date
December 31, 2013
Author
Brian J. Doerger
Form
CORRESP
Company
EBAY INC (EBAY) (CIK 0001065088)

Letter

eBay Inc.

2065 Hamilton Avenue

San Jose, CA 95125

October 1,

Via EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington D.C. 20549

Attention:

Ms. Jennifer Thompson

Mr. Jarrett Torno

Re:

eBay Inc.

Form 10-K for the Fiscal Year Ended December 31, 2013

Filed January 31, 2014

File No. 000-24821

Ladies and Gentlemen:

Thank you for your letter dated September 25, 2014 addressed to eBay Inc. (the “Company”) setting forth comments of the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission on the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013. As discussed in a telephone conversation with Mr. Jarrett Torno of the Staff on September 30, 2014, the Company respectfully requests that the deadline for responding to such letter be extended through and including Friday, October 24, 2014. Based on that telephone conversation, it is the Company’s understanding that such extension is acceptable to the Staff. Please note that, although the Company plans to file its response letter on Edgar on October 24, time zone differences may result in the response letter being assigned an Edgar filing date of the following Monday.

Please do not hesitate to contact the undersigned at 408-967-4123 or Eric Haueter of Sidley Austin LLP at 415-772-1231 if you would like to discuss this extension request.

Very truly yours,
eBay Inc.

Show Raw Text
CORRESP
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CORRESP

 eBay Inc.

2065 Hamilton Avenue

San Jose, CA 95125

 October 1,
2014

Via EDGAR

 Division of Corporation Finance

Securities and Exchange Commission

 100 F Street, N.E.

Washington D.C. 20549

Attention:

 Ms. Jennifer Thompson

 Mr. Jarrett
Torno

Re:

 eBay Inc.

 Form 10-K for the Fiscal
Year Ended December 31, 2013

 Filed January 31, 2014

File No. 000-24821

 Ladies and Gentlemen:

Thank you for your letter dated September 25, 2014 addressed to eBay Inc. (the “Company”) setting forth comments of the staff
(the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission on the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013. As discussed in a telephone conversation
with Mr. Jarrett Torno of the Staff on September 30, 2014, the Company respectfully requests that the deadline for responding to such letter be extended through and including Friday, October 24, 2014. Based on that telephone
conversation, it is the Company’s understanding that such extension is acceptable to the Staff. Please note that, although the Company plans to file its response letter on Edgar on October 24, time zone differences may result in the
response letter being assigned an Edgar filing date of the following Monday.

 Please do not hesitate to contact the undersigned at 408-967-4123 or Eric Haueter of Sidley
Austin LLP at 415-772-1231 if you would like to discuss this extension request.

Very truly yours,

eBay Inc.

By:

 /s/ Brian J. Doerger

Name:

Brian J. Doerger

Title:

Vice President, Chief Accounting Officer

 2