(Reuters) – Amazon.com Inc is fighting U.S. regulators requests that it tighten policies on in-app purchases, The Wall Street Journal reported on Wednesday, taking a hard line on a controversial issue that rivals like Apple Inc have settled. Apple has struck an agreement with the FTC over its own in-app purchase polices. Amazon said in a letter to the FTC, seen by the Journal, that it was prepared to defend its policies in court rather than submit to fines, or adopt additional record-keeping and disclosure requirements over the next two decades. Amazon was not immediately available for comment.