October 10, 2017
William H. Thompson
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0405
Re: | Amazon.com, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2016
Filed February 10, 2017
Form 10-Q for the Quarter Ended June 30, 2017
Filed July 28, 2017
File No. 0-22513
Dear Mr. Thompson:
We received your comment letter dated September 27, 2017, on the above-referenced filings, which requests a response by October 12, 2017. Pursuant to our request to Mr. Danilo Castelli for a ten business day extension, we hereby confirm that we will respond to the comment letter on or before October 26, 2017.
Very truly yours,
/s/ Mark F. Hoffman
Mark F. Hoffman
Vice President & Associate General Counsel and
Assistant Secretary
Amazon.com, Inc.
cc: | Ta Tanisha Meadows, Staff Accountant |
Division of Corporation Finance | |
Danilo Castelli, Staff Attorney | |
Division of Corporation Finance |
October 10, 2017
Page 2
Lilyanna Peyser, Special Counsel | |
Division of Corporation Finance | |
Shelley L. Reynolds | |
Vice President, Worldwide Controller | |
Amazon.com, Inc. | |
David A. Zapolsky | |
Senior Vice President, General Counsel, and Secretary | |
Amazon.com, Inc. | |
Ronald O. Mueller | |
Partner | |
Gibson, Dunn & Crutcher LLP |