<SEC-DOCUMENT>0001193125-17-366870-index.html : 20180112
<SEC-HEADER>0001193125-17-366870.hdr.sgml : 20180112
<ACCEPTANCE-DATETIME>20171212093255
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-366870
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMAZON COM INC
		CENTRAL INDEX KEY:			0001018724
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				911646860
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		410 TERRY AVENUE NORTH
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98109
		BUSINESS PHONE:		2062661000

	MAIL ADDRESS:	
		STREET 1:		410 TERRY AVENUE NORTH
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98109
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>