Dallas (WBAP/KLIF) – The city of Dallas is about to begin its second round of talks with Amazon relating to the company’s plan to develop a second headquarters. Dallas is one of 20 finalist cities selected by Amazon, and Mayor Mike Rawlings believes Dallas has a leg up on the others because of the low cost of living in north Texas, the cost of business, cost of construction, and the incentives offered by the Dallas City Council. Rawlings has been in Washington attending the U.S. Conference of Mayors winter meeting. He says the mayors have been talking to each other about Amazon, but they are all “keeping their cards close to their vest.” There’s been no word from Amazon on when it will make its final decision.