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
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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