Amazon.com, Inc.
410 Terry Avenue North
Seattle, WA 98109-5210
(206)266-1000
December 12, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mara L. Ransom
Re: | Amazon.com, Inc. |
Registration Statement on FormS-4 (FileNo. 333-221675) |
Dear Ms. Ransom:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the registrant Amazon.com, Inc. (the “Company”), respectfully requests the acceleration of the effectiveness of the above-referenced Registration Statement (the “Registration Statement”), so as to become effective at 4:00 p.m. Eastern time on Wednesday, December 13, 2017 or as soon as possible thereafter.
Please do not hesitate to contact Andrew L. Fabens of Gibson, Dunn & Crutcher LLP at (212)351-4034 with any questions or comments with respect to this letter.
Sincerely, | ||
AMAZON.COM, INC. | ||
By: | /s/ Kurt H. Zumwalt | |
Name: | Kurt H. Zumwalt | |
Title: | Vice President and Treasurer |
cc: | Andrew L. Fabens, Esq., Gibson, Dunn & Crutcher LLP |