February 2, 2018

Mara L. Ransom, Assistant Director

Office of Consumer Products

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 Ms. Ransom:

We received your comment letter dated January 22, 2018, regarding our Annual Report on Form 10-K for the fiscal year ended December 31, 2016, which requests a response by February 5, 2018. 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 February 20, 2018.

Very truly yours,

/s/ Mark F. Hoffman

Mark F. Hoffman

Vice President & Associate General Counsel and

Assistant Secretary

Amazon.com, Inc.

cc: William H. Thompson, Accounting Branch Chief

Division of Corporation Finance

Ta Tanisha Meadows, Staff Accountant

Division of Corporation Finance

Danilo Castelli, Staff Attorney

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