SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Jun 2, 2017
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: June 2, 2017 · CIK: 0000732712 · Accession: 0000000000-17-019296
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File numbers found in text: 333-218266
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Mail Stop 3720 June 1, 2017 Lowell C. McAdam Chairman and Chief Executive Officer Verizon Communications Inc. 1095 Avenue of the Americas New York, NY 10036 Re: Verizon Communications Inc. Registration Statement on Form S-4 Filed May 26, 2017 File No. 333-218266 Dear Mr. McAdam : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joshua Shainess, Attorney -Adviser, at (202) 551 -7951 with any questions. Sincerely, /s/ Larry Spirgel Larry Spirgel Assistant Director AD Office 11 – Telecommunications