August 4, 2014

Mara L. Ransom

Assistant Director

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, 2013

Filed January 31, 2014

File No. 000-22513

Dear Ms. Ransom:

We received your comment letter dated July 29, 2014, on the above-referenced filing, which requests a response by August 12, 2014. Pursuant to our request on July 31st to Mr. Michael Kennedy for a ten business day extension, we hereby confirm that we will respond to your comment letter on or before August 26, 2014.

Very truly yours,

/s/ Michael Deal

Michael Deal

Vice President, Associate General Counsel, and Assistant Secretary

Amazon.com, Inc.

cc: Michael Kennedy, Staff Attorney

Division of Corporation Finance

Lilyanna L. Peyser, Special Counsel

Division of Corporation Finance

Shelley Reynolds

Vice President, Worldwide Controller and Principal Accounting Officer

Amazon.com, Inc.

David Zapolsky

Senior Vice President, General Counsel and Secretary

Amazon.com, Inc.

Ronald O. Mueller

Partner

Gibson, Dunn & Crutcher LLP