December 7, 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 the Fiscal Year Ended December 31, 2016
File No. 0-22513
Dear Mr. Thompson:
We received your comment letter dated November 24, 2017, regarding our Annual Report on Form 10-K for the fiscal year ended December 31, 2016, which requests a response by December 8, 2017. Pursuant to our request to Ta Tanisha Meadows for a ten business day extension, we hereby confirm that we will respond to the comment letter on or before December 22, 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 | |
Lilyanna Peyser, Special Counsel | |
Division of Corporation Finance | |
Shelley L. Reynolds | |
Vice President, Worldwide Controller | |
Amazon.com, Inc. |
December 7, 2017
Page 2
David A. Zapolsky | |
Senior Vice President, General Counsel, and Secretary | |
Amazon.com, Inc. | |
Ronald O. Mueller | |
Partner | |
Gibson, Dunn & Crutcher LLP |