United States securities and exchange commission logo February 24, 2022 Brian T. Olsavsky Chief Financial Officer Amazon.com, Inc. 410 Terry Avenue North Seattle, WA 98109 Re: Amazon.com, Inc. Form 10-K for Fiscal Year Ended December 31, 2020 File No. 000-22513 Dear Mr. Olsavsky: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mark Hoffman