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SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — May 15, 2018

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: May 15, 2018 · CIK: 0000732712 · Accession: 0000000000-18-015104

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File numbers found in text: 333-224012

Date
April 5, 2018
Author
Scott Krohn
Form
UPLOAD
Company
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

April 5, 2018 Scott Krohn Senior Vice President and Treasurer Verizon Communications Inc. 1095 Avenue of the Americas New York, NY 10036 Re:Verizon Communications Inc. Registration Statement on Form S-4 Filed March 29, 2018 File No. 333-224012 Dear Mr. Krohn: 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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any questions. Division of Corporation Finance Office of Telecommunications

Show Raw Text
April 5, 2018
Scott Krohn
Senior Vice President and Treasurer
Verizon Communications Inc.
1095 Avenue of the Americas
New York, NY 10036
Re:Verizon Communications Inc.
Registration Statement on Form S-4
Filed March 29, 2018
File No. 333-224012
Dear Mr. Krohn:
            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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any
questions.
Division of Corporation Finance
Office of Telecommunications