{
   "Accounts":[
      {
         "attributes":{
            "type":"Account",
            "url":"/services/data/v41.0/sobjects/Account/001S0000008mgjpIAA"
         },
         "Name":"Name+Test#Reseller"
      },
      {
         "attributes":{
            "type":"Account",
            "url":"/services/data/v41.0/sobjects/Account/001S000000m5gyuIAA"
         },
         "Name":"Test Reseller Myself"
      }
   ]
}

{
  "Accounts" : [ {

    "Name" : "Name+Test#Reseller"
  }, {

    "Name" : "Test Reseller Myself"
  }]
}