SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Jul 8, 2016
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: July 8, 2016 · CIK: 0000732712 · Accession: 0000000000-16-083642
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-212307
Letter
Mail Stop 3720 July 8 , 2016 Audrey E. Prashker Vice President and General Counsel – Capital Markets Verizon Communications Inc. One Verizon Way Room VC54S401 Basking Ridge, New Jersey 07920
Re: Verizon Communications , Inc. Registration Statement on Form S-4 Filed June 29 , 201 6 File No. 333-212307
Dear Ms. Prashker :
This is to advise you that we have not reviewed , and will not review , your registration statement .
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In the event you request acceleration of the effective date of the pending regist ration statement please provide a written statement from the company acknowledging that:
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Audrey E. Prashker Verizon Communications , Inc. July 8 , 201 6 Page 2
Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .
You may contact Gregory Dundas, Attorney -Advisor, at (202) 551 -3436 with any quest ions.
Sincerely,
/s/ Celeste M. Murphy for
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Mail Stop 3720 July 8 , 2016 Audrey E. Prashker Vice President and General Counsel – Capital Markets Verizon Communications Inc. One Verizon Way Room VC54S401 Basking Ridge, New Jersey 07920 Re: Verizon Communications , Inc. Registration Statement on Form S-4 Filed June 29 , 201 6 File No. 333-212307 Dear Ms. Prashker : This is to advise you that we have not reviewed , and will not review , your registration statement . We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Audrey E. Prashker Verizon Communications , Inc. July 8 , 201 6 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . You may contact Gregory Dundas, Attorney -Advisor, at (202) 551 -3436 with any quest ions. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director AD Office 11 - Telecommunications