Go to the SEC Web site (http://www.sec.gov).

Under “Filings & Forms (EDGAR),” click on

“Search for Company Filings.” Click on

“Companies & Other Filers.” Under Company Name, enter “Amazon Com Inc” (or under Ticker Symbol enter “AMZN”). Select the 10-K submitted February 16, 2007.

a. Compute the times interest earned ratio for the fiscal year ended December 31, 2004;

December 31, 2005; and December 31, 2006.

b. Compute the debt ratio for the fiscal year ended December 31, 2005; and December 31, 2006.

c. Compute the operating cash flow/total debt for the fiscal year ended December 31, 2005; and December 31, 2006.

d. Comment on the above ratios.