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