0001193125-14-360440.txt : 20150220 0001193125-14-360440.hdr.sgml : 20150220 20141001130554 ACCESSION NUMBER: 0001193125-14-360440 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20141001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EBAY INC CENTRAL INDEX KEY: 0001065088 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 770430924 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2065 HAMILTON AVENUE CITY: SAN JOSE STATE: CA ZIP: 95125 BUSINESS PHONE: 408-376-7400 MAIL ADDRESS: STREET 1: 2065 HAMILTON AVENUE CITY: SAN JOSE STATE: CA ZIP: 95125 CORRESP 1 filename1.htm CORRESP
LOGO      

eBay Inc.

 

2065 Hamilton Avenue

 

San Jose, CA 95125

October 1, 2014                                        

Via EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington D.C. 20549

Attention:   

Ms. Jennifer Thompson

Mr. Jarrett Torno

 

Re:   

eBay Inc.

Form 10-K for the Fiscal Year Ended December 31, 2013

Filed January 31, 2014

File No. 000-24821

Ladies and Gentlemen:

Thank you for your letter dated September 25, 2014 addressed to eBay Inc. (the “Company”) setting forth comments of the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission on the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013. As discussed in a telephone conversation with Mr. Jarrett Torno of the Staff on September 30, 2014, the Company respectfully requests that the deadline for responding to such letter be extended through and including Friday, October 24, 2014. Based on that telephone conversation, it is the Company’s understanding that such extension is acceptable to the Staff. Please note that, although the Company plans to file its response letter on Edgar on October 24, time zone differences may result in the response letter being assigned an Edgar filing date of the following Monday.


Please do not hesitate to contact the undersigned at 408-967-4123 or Eric Haueter of Sidley Austin LLP at 415-772-1231 if you would like to discuss this extension request.

 

Very truly yours,
eBay Inc.
By:  

/s/ Brian J. Doerger

Name:   Brian J. Doerger
Title:   Vice President, Chief Accounting Officer

 

2

GRAPHIC 2 g798267g45e76.jpg GRAPHIC begin 644 g798267g45e76.jpg M_]C_X``02D9)1@`!``$`8`!@``#__@`?3$5!1"!496-H;F]L;V=I97,@26YC M+B!6,2XP,0#_VP"$``@&!@<&!0@'!P<*"0@*#18.#0P,#1L3%!`6(!PB(1\< M'QXC*#,K(R8P)AX?+#TM,#4V.3HY(BL_0SXX0S,X.3H.$A8:' MB(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4U=;7 MV-G:X>+CY.7FY^CIZO'R\_3U]O?X^?H1``(!`@0$`P0'!00$``$"=P`!`@,1 M!`4A,08205$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)BH*#A(6& MAXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76 MU]C9VN+CY.7FY^CIZO+S]/7V]_CY^O_``!$(`$\!)@,!$0`"$0$#$0'_V@`, M`P$``A$#$0`_`/?Z`"@`H`*`"@"*ZN$M+2:Y<$I"A=@.N`,U48N4E%=292Y4 MV^AP\7Q:T*69(EM+X%F"C*)_\57JO**Z5[K^OD>@`II-NR$W979S>B>.]$ MU[5&T^SDE$P!*>8FT2`=TG_H)K6C_%CZHS MJ_PY>C/FFR_Y"%O_`-=5_G7W,_A9\A#XD?4E?`GV84`%`!0`4`%`!0`4`%`! M0`4`%`!0`4`%`$8>@%`!0`4`%`!0`4 M`%`!0`4`%`!0`4`%`%#5M:T[0[3[3J-TD$?;/)8^@'4UM1H5*TN6FKF56M"B MN:;L<#?_`!BLXW9;#3)9@.C2R!,_@`:]>GDTVO?E8\R>:Q7P1N4%^,MR&&_1 MHBOH)B#_`"K9Y+'I/\#)9K+K'\3HM&^*FB:C*L-VLEA(W`,GS)_WT.GXBN*M ME5:FKP][\SKI9E2F[2T.KU=E?P_?NC!E:VD((.01M->?15JL4^Z.VKK3E;L? M-5E_R$+?_KJO\Z^XG\+/D8?$CZ!\1>-M&\-DQ7,QENL9\B+EA]>P_&OCL-@: MV(UBK+NSZBOC*5#23U['%3_&63>?L^C*$[%YCG]!7J1R5?:G^!YSS5](_B6M M.^,5I)($U#3)(5)^_$^_'X$"LZF322_=ROZFD,UB_CC8]!TO5K'6;-;K3[E) MXCW7J#Z$=0:\>K1G1ERS5F>I3JPJQYH.Z+M9&AQNN?$K0M'F:WC9[V=3@K!C M:#[L>/RS7IT,LKU5S/1>9Y];,*5)V6K\CEY?C+-O/DZ,@7MNG)/\J[UDL>L_ MP.-YJ^D?Q);7XRC?B[T?"^L4V3^1']:F62_RS_`<IPW2M)937C%RNM/Z[$1S*C)I69W5>2>D%`!0!R6O?$/1 M_#VJ-I]S'<2S(H+>2JD+GL'/&R7F<-;'4J,^1WN:?AOQ+; M>)[26ZL[>XBAC?9NF4#<<9.,$].*PQ.%EAI*,VK^1MA\1'$1@_P`3 M^-;#PK<6\-Y;W$IG4LIB`(&#CN12PN"GB4W!K0>(Q<,.TI)ZFIJ6NZ=H^GK> MW]RL$3#*YY9N,X`'4UA2H5*T^2"NS>I6A2CS3=D<3-\5&G=AI&@75V@.-[$C M]%!_G7J+*>5?O:B1YKS*[_=P;(X_BT;>4)JF@SVP/=7R?R('\ZIY1S*].HF) M9GRNTX-'<:+K^F^(+3[1IUP)%'#*>&0^X[5Y-?#U,/+EJ*QZ5&O"M&\&:=8& MQEZUXBTOP_;B74;I8L_=0HLH<5>I-+^OD><\S3=J<&QH^*E[;?-J'AF>&/^]O(_FM/^R82^ M"HG_`%ZB_M*4?CIM'3^'_'&B^(G$-M,T-T?^6$PVL?IV/X5P8C`5L/K)77=' M;0QE*MI%Z]C:N[^*RD@25)#YS%057(7"EN?3@&N6%-S3MT.B4U&U^I#;ZS9W M,R11LX9\;=T;*#E2PZCN`3^%5*C.*NR8U8R=D:%8FI6O[V'3=/N+VX.(8$+M M]`*NG!U)J$=V1.:A%R>R/G36M9U#Q3K9N)MSRROLAB7D*">%%?:T:-/#4^5; M+=GRE6K/$5.9_(]6\-_"_2["TCEU>,7EX1EE+'RT/H`.OU-?/XG-*LY6I:+\ M3VJ&74X*]35_@=!+X*\-31F-M&M0,8RB;3^8YKB6-Q$7=39UO"4&K.*/+O'W M@)/#J+J.G,[6#-M=&.3$3TY[BO?P&/>(?LZGQ?F>+C<$J'OPV_(F\">*9AIN MH:!=R%XGM96MBQ^Z0A)7Z$9/X>]3C\*G.->.]U?[RL%B&HRHRVL['GRNT<@= M#AE.0?0UZ[5]#RUH>B>#/`+^)$.LZW++]GE8E5S\\QSRQ/89_$UXV-S!8?\` M=45JOP/5PF"=?]Y5>GYGHR>!_#,<0C&CVY`&,L"3^9.:\9X_$MWYV>LL'ATK MCA,UES*%?;N<&)RZ/+S4ON// M/#7B*\\,ZO'=V[$QYQ-%GB1>X/OZ&O9Q.'AB:?)+Y>1Y6'KRH3YHGL7C34-0 MO?!\3>'X9[AK_;\\*DE8R,GITSP/Q-?-X*G3AB'[=I_BYSE07L5>_;L M>9^'_`&KZGK,-OJ%EA@JDYJ,TTCU MRT\#>&K.%8UTB"3`^]*N\G\37SL\?B9N[FSW8X.A%643/UOX;:#J=HZVELMC M\[KS,:V7T9KW59GA30/E)8F:-P/4<$5]5 M%J<4ULSYQIP;3W07-K):2*L@QO19%/JI&0:(R4E=!*+B[,]X^'GB'^W?#,:R MOF[M,0RYZD?PM^(_4&OD\QP_L*SML]4?2X&O[6EKNM#K:\X[BAK.J0Z+H]UJ M,Y^2!"V/[Q[#\3@5M0I.M45./4RJU%2@YOH?.)-YK^MYYEO+R;\V8_RK[7W* M%/LHH^3]ZM4\VSZ-T/28="T6UTZ#&V%,%O[S=S^)S7Q5>LZU1U'U/K*-)4H* M"Z&@>E8FIXQ\+?\`D>;[_KWD_P#0UKZ;-?\`=H^J_(^?R[^/+T?YEOXRC%]I M)_Z9R#]16>3?#/Y%YK\4?F7_``OH;>-+G_A(==0O:)^ZM+4GY=J\9/J,_FE10QP1+%#&L<:\!4&`/PKPVW)W9ZZ22LB& M^T^SU.V:VO;:.>%NJN,__JJJ=2=*7-!V9,X1FN62NCQB[AE^'7Q!B-M(_P!B MB8X(/KC!_(&OIX26881\V_ZGS\D\%B5R[?H>M^(MLJ--S9Y5X2\.W7CS6+C6=;F=[5'PV#CS&_NCT` M%?08O$QP--4J*U_+S]3Q<-0EC)NI5>A[%96%IIUNL%G;1P1+T6-0!7S4ZDZC MYIN[/>A",%:*L3LJNI5E#*>"",@U"=MB]SRKXD>#K?3[8:_I$?V9HW'G)'\H M&3PXQT.<=/6OH,MQLJC]A5U[?Y'B8_"Q@O;4]._^9U?@S5T\5^&;>>]4275L MYCD/3+`?>_%3^IKS\;1>%K-0V9VX2JL123ENCHUL;5'1UA4,F-I],`J/T)'X MUQ.I)Z7.Q0BNA8J"CBOBE>-;^#I85.#/(JGZ`@_TKU,JAS8A/L>=F,N6@UW/ M&M!U1=%UNUU%K<7'V=MPC+;?PKZ6O2]M3=.]KG@4:GLJBG:]CT'_A M/_8J_G_#_`()ZG]JO^3\0_P"%S2_]`1/_``(/_P`3 M1_8J_G_#_@A_:K_D_$SM>^)[:[HEUILFD)&LZ@;_`#B=I!!!QM]JWP^5^PJ* MHI[>1E6S'VM-P<=_,X2SN'M+J.9#@J?TZ&O5G'FC9GFQERNZ&0QF6>.,<%V` M_.J;LKB2N['U%:6T=E9P6L*A8X4"*!V`&*^"G)SDY/J?91BHQ45T)JDH*`/G M'QI9QV'C'5+>)0L8F+`#MN&[^M?:X*;GAX2?8^3Q<%"O)+N>G>"/$EEI7PZM M[G4[D1QPR/$N>6;G(`'?K7A8[#3JXMQIK>S/8PF(C3PRE-[&3J'QCQ(5TW2P M4[/._)_X"/\`&NBGDVG[R7W&$\U_DC]YC2?%KQ$QRL-F@]!$W]6KJ644%O?WB_M*OY?<<=?7DNH7]Q>3[?-GD, MC[1@9)R:]*$%3BH1V1P3DYR`/$']@>)H6E?;:7/[F;/0`]&_`_IFN MO'X?V]%I;K5'-@J_L:JOL]&?0=?''U!Y%\6_$/FW4.A0/\D.)9\=V(^4?@.? MQ%?1Y1A[1=9]=$>%F=>[5)=-P^$GA[SKJ;7;A/DAS%!D=6(^8_@./Q-&;XCE MBJ,>NK#+*%VZKZ;'KM?.'N@>E`'C'PM_Y'F^_P"O>3_T-:^FS7_=H^J_(^?R M[^/+T?YESXR_\?FD?[DG\UK/)?AG\C3-=X_,](\.6R6?AK3((QA4MD_/:"?U MKQ,3)SK2D^[/6H14:44NQIU@;!0!X_\`&,`:KIAQR86'_CU?29-_#EZG@YK\ M'-"MMQVR_O&]R%`_\`9C6>507MJDNW^9IF4G[*$3L_`EHEGX*T MM$7&^+S&]RQS_6O,Q\W/$S;[G?@XJ-"*1T5<1UA0`UT61"CJ&4]01D&FFUJ@ M:ON)'#%""(HT0'J%4"AMO<226P^D,*`.-^)UBUWX,N)4&6MV63'MD`UZ>5U. M3$)/J>?F$.:@VNAY#X0-A_PE-@FI0QRVDC^6ZR=.1@'\R*^CQ?/["3INS1X6 M%Y/:Q4UH>Y?\(5X:_P"@-:_]\5\K]>Q/\[/H_J=#^1!_PA7AK_H#6O\`WQ1] M>Q/\[#ZG0_D1!=^%_"%A!YUYIUA;Q9QOEPHSZ9)JH8O%S=H2;9,L-AH*\HI& M7>:9X&FT^[2QCTN2Y\B1HUBD5FR%)X`/M71"KC5-.;E:Z,94\(XOE2O9GAR. M8Y5=3@J,-QV/Z1\CB*BJ59212N9;E88+28D1Q+N1#VW'BGV/#_%6A2>'/$%Q8-DQ`[X6/ M\2'H?Z?45]3A:ZQ%)3Z]?4^=Q-%T*C@>K>%?&L+^`9KZ\?-QIJ>7(">7_N?G MP/J#7@8O!-8I0AM+^G]Q[6&Q:^KN4MX_TCR!1>^(M>`YEO+V;]2?Y5]'[F'I M>44>%[U:IYMGT;HVEP:+I%MIUN/W<"!<_P!X]S^)R:^*K595JCG+J?64J:I0 M4%T+U9&@'I0!XQ\+?^1YOO\`KWD_]#6OILU_W:/JOR/G\N_CR]'^9<^,O_'[ MI'^Y)_-:SR7X9_(O-=X_,]/TC_D"V/\`U[Q_^@BO"K?Q)>K/9I?!'T+E9&@4 M`>0?&3_D*:7_`-<6_G7TF3?!/U/!S7XX^A>^*-F\OA31KQ5RL!",?3<._Z,US&%Z,)=CJ?AYJ$=_P""K#8?FMU,+CT*GC],&N#,:;IXF7GJ M=F!FIT(^6AU%#N:-8&H4`1W%O% M=6TMO.@>*52CJ>X(P151DXM26Z%**DK,^?/%OA"]\+Z@P*-)8NV89P."/0^A MK['"8R&)AI\75'RV)PLL/+RZ,Z?PS\5I+&UCM-:@>X6,!5GC(WX]P>OUS7!B MMOO.MYG12 MTN>;>+O&EYXLGC0Q^19Q',<*G.3ZD]S7MX/!0PJNM6^IY.*QNZE$8I#9RBWB888`JC>(];^'FH2Z9?6IDMM MV6A_Y5YM;#46\GKWT:/06:4;:IG(>*_B;=:W:O8:=`UI:2#$C,;N_P.'$YA*JN2"LC.\%>"[KQ)?I--&T>F1MF20\;\?PK[_RK?&XV.&C M9?$8X3"2KRN_A-CXH^%YK34QK%K"39RHJ2;!Q&RC`^@(`KERK%*J_$Z M,QP[C/VD5I^1F^!_';>%EDL[J%I[&1M^$/S(W0D9Z]!Q6^.P"Q-I1=I(RP>, M>']V2NCT+_A:OAKR]V^YS_=\KG^>*\?^R<3?I]YZG]I4//[CDO$7Q%O?$J?V M/H5G+$EQ\A/620'L`.@KT<-EL,-^]K/;[D<-?'SK_NZ2W^\X/5M,GT;4YM/N MMOGPX#[3D`D`X_6O5I58UH*<=F>;4INE)PENCW_P.<^"M)Q_SQ'\S7R&._WF M?J?3X/\`@1]#&^)WAS^UM!^WP)FZL06X'+1_Q#\.OYUU97B?95>1[2_,Y\PH M>TI\ZW7Y'B"S2I$\2R,L;XW*#PV.F:^ILF[GSMVE8]/^$GA[?+-KTZ<)F*WS MZ_Q-^7'XFO!S?$62HQ]7^A[&64+MU7\CUFOGCW`H`#TH`\8^%O\`R/-]_P!> M\G_H:U]-FO\`NT?5?D?/Y=_'EZ/\RY\9?^/W2/\`G MZ1_R!;'_`*]X_P#T$5X5;^)+U9[-+X(^A6[36$Q^;'W9`.C*>Q]OSKZ*I"CF5).#M)?AY,\.$ MZN`J6DM&>F:=XZ\-ZE$KIJ<4+'JDY\MA^?'Y5X53`8BF[.-_34]BGC*$UI*W MJ6KGQ;X>M$+2ZS:8'9)0Y_(9-1'!XB;LH/[BY8JC'>2/-O%OBVX\:S1Z#X?M MI9+=F!9MN#(1TX[*.O/Z5[>$P<<&G6KO7\O^">1B<5+%/V5%:?U^!Z+X1\/) MX9T"*QW!YB?,F<="Y]/8<#\*\7&8AXFJY].AZV%H>PIJ'7J;M9X MF"M>_J<,\OH2UM;T**?"3P\K9,UZP]#(O_Q-:O-\1V7W&:RRCW9O:3X,T#17 M62TT]/.7I))EV'TST_"N2MC:]96E+0Z:6$HTM8QU-J>"*ZMY+>9`\4JE'4]" M",$5R1DXM26Z.EI25F8L7@KPY#*DL>DPJZ,&4\\$=.]=;QV)DK.;.98.@G=1 M1HZEI&GZO!Y&H6D5Q&.@<F[&U2E"JK35SDY_A1X;E?='] MJA']U)01^H->C'-L0EK9_(X7EE![71:L/AGX9L9!(UK)C2`#]%K5YOB'LE]QFLLH+N=-H_AO2-!4C3K&.%B M,&3[SG_@1YK@K8FK7_B2N=E+#TZ/P*Q'>^$]!U&[DN[O3(I9Y,%G;.3@8]?: MJIXRO3BHPDTA3PM& M6*LC,\5ZY%X?\.W5ZX5GV[(D;^)ST']3["M\)0=>LH(QQ-94:3DSYXTZPGU; M5+>RMUS-<2!5'89[_05]E4J1I0_J?J3S7P]6I*K-SENSZZG35*"A'H7*S-`H`*`,O3_#ND:5=-=6-A%!.RE2Z M@Y()R1^@KHJ8FM5CRSE=&-/#TJ;YH1LQ^I:#I>L/&VH64=PT8(0OGC-*EB*M M&_LY6"I0IU?C5R_%&D,211J%1%"JH[`=!6+;;NS5))60ZD,*`,W4M`TK6)(Y M-0L8[AXQA2^>!6]+$5:*:IRL8U*%.J[S5S01%CC5$&U5&`!V%8MW=V:I6T1' M=6EM>V[6]U!'/"W5)%#`_@:<)R@^:+LQ2C&:M)71RUU\,_#%S(7%F\)/:*5@ M/R.:]"&:8F.E[^J.*67X>72PR'X7^&(G#-;S2X[/,&9('GUJ\A9'& M8H%<8(_O-_3\ZYLVQ*:5&#\V;Y;AVKU9+R1ZG7@'M!0`4`%`!0`4`%`!0`4` M%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0 F`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`!0`4`%`'_]D_ ` end