Your XML feed (provided in your comment) is missing the <Item> elements. Amazon wants you to acknowledge that you have not only received the order, but also all contained items. A complete XML feed should look like this:
<?xml version="1.0"?>
<AmazonEnvelope xmlns:xsi="w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="amzn-envelope.xsd">
<Header>
<DocumentVersion>1.01</DocumentVersion>
<MerchantIdentifier>M_xxxxx_114513393</MerchantIdentifier>
</Header>
<MessageType>OrderAcknowledgement</MessageType>
<Message>
<MessageID>1</MessageID>
<OrderAcknowledgement>
<AmazonOrderID>114-8862878-1197857</AmazonOrderID>
<MerchantOrderID>abc-402637</MerchantOrderID>
<StatusCode>Success</StatusCode>
<Item> <-- you need to repeat the "Item" element for each order line
<AmazonOrderItemCode>abc</AmazonOrderItemCode>
<MerchantOrderItemID>def</MerchantOrderItemID> <-- I'm not sure this is required, but haven't tried without
</Item>
</OrderAcknowledgement>
</Message>
</AmazonEnvelope>
( the <-- ... comments are not part of the actual feed)
You may also wish to look at this related StackOverflow answer.