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SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Jun 9, 2017

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: June 9, 2017 · CIK: 0000732712 · Accession: 0000000000-17-020191

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File numbers found in text: 333-218484

Date
June 9, 2017
Author
/s/ Kathleen Krebs, for
Form
UPLOAD
Company
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

Mail Stop 3720 June 9, 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 June 5 , 2017 File No. 333-218484

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/ Kathleen Krebs, for

Show Raw Text
Mail Stop 3720
June 9, 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  June 5 , 2017
  File No.  333-218484

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/ Kathleen Krebs, for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications