AMAZON COM INC — Regulatory Filings 2016

Jul 29, 2016

July 28, 2016

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Notice of disclosure filed in Exchange Act Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Amazon.com, Inc. has made disclosure pursuant to those provisions in the issuer’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2016, which was filed with the Securities and Exchange Commission on July 28, 2016.

Respectfully submitted,

Amazon.com, Inc.

By: /s/ David A. Zapolsky

David A. Zapolsky

Senior Vice President