July 7, 2016

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, 2015

Filed January 29, 2016

File No. 0-22513

Dear Mr. Thompson:

We received your comment letter dated June 29, 2016, on the above-referenced filing, which requests a response by July 14, 2016. Pursuant to our request on July 5th to Mr. Michael Kennedy for a ten business day extension, we hereby confirm that we will respond to the comment letter on or before July 28, 2016.

Very truly yours,

/s/ Mark F. Hoffman

Mark F. Hoffman

Vice President & Associate General Counsel and Assistant Secretary

Amazon.com, Inc.

cc: Yolanda Guobadia, Staff Accountant

Division of Corporation Finance

Michael Kennedy, Staff Attorney

Division of Corporation Finance

Lilyanna Peyser, Special Counsel

Division of Corporation Finance

July 7, 2016

Page 2

Shelley Reynolds

Vice President and Worldwide Controller

Amazon.com, Inc.

David Zapolsky

Senior Vice President, General Counsel, and Secretary

Amazon.com, Inc.

Ronald O. Mueller

Partner

Gibson, Dunn & Crutcher LLP