August 22, 2018

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, 2017

Filed February 2, 2018

Form 10-Q for the Quarter Ended June 30, 2018

Filed July 27, 2018

File No. 0-22513

Dear Mr. Thompson:

We received your comment letter dated August 13, 2018, on the above-referenced filings, which requests a response by August 27, 2018. Pursuant to our request to Mr. Danilo Castelli for a ten business day extension, we hereby confirm that we will respond to the comment letter on or before September 11, 2018.

Very truly yours,

/s/ Mark F. Hoffman

Mark F. Hoffman

Vice President & Associate General Counsel and

Assistant Secretary

Amazon.com, Inc.

cc: Tony Watson, Accountant

Division of Corporation Finance

Mara Ransom, Assistant Director

Division of Corporation Finance

August 22, 2018

Page 2

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