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