Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Amazon.com, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Debt

Debt Securities (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Equity

Common Stock, par value $0.01 per share (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Equity

Preferred Stock, par value $0.01 per share (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Other

Warrants (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Other

Depositary Shares (1)(4)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Other

Purchase Contracts (1)

Rule 456(b) and Rule 457(r) (2)

(3)

(3)

(3)

(2)

(2)

Other

Units (1)

Rule 456(b) and Rule 457(r)(2)

(3)

(3)

(3)

(2)

(2)

Fees Previously Paid

n/a

n/a

n/a

n/a

n/a

n/a

n/a

Carry Forward Securities

Carry Forward Securities

n/a

n/a

n/a

n/a

n/a

n/a

n/a

n/a

n/a

Total Offering Amounts

n/a

n/a

Total Fees Previously Paid

n/a

Total Fee Offsets

n/a

Net Fee Due

n/a

(1) Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. Separate consideration may or may not be received for securities that are issuable on exercise, conversion, or exchange of other securities.

(2) In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, the registrant is deferring payment of all of the registration fee. In connection with the securities offered hereby, the registrant will pay “pay-as-you-go registration fees” in accordance with Rule 456(b). The registrant will calculate the registration fee applicable to an offer of securities pursuant to this registration statement based on the fee payment rate in effect on the date of such fee payment.

(3) An indeterminate aggregate offering price or number of securities of each identified class is being registered as may from time to time be offered at indeterminate prices.

(4) Each depositary share will be issued under a deposit agreement and will be evidenced by a depositary receipt.