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SEC Comment Letter for VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Jun 14, 2019

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: June 14, 2019 · CIK: 0000732712 · Accession: 0000000000-19-009863

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File numbers found in text: 333-232064

Date
June 14, 2019
Author
William L. Horton, Jr.
Form
UPLOAD
Company
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

June 14, 2019 William L. Horton, Jr. General Counsel and Corporate Secretary Verizon Communications, Inc. 1095 Avenue of the Americas New York, NY 10036 Re:Verizon Communications Inc. Registration Statement on Form S-4 Filed on June 11, 2019 File no. 333-232064 Dear Mr. Horton: 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 Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications

Show Raw Text
June 14, 2019
William L. Horton, Jr.
General Counsel and Corporate Secretary
Verizon Communications, Inc.
1095 Avenue of the Americas
New York, NY 10036
Re:Verizon Communications Inc.
Registration Statement on Form S-4
Filed on June 11, 2019
File no. 333-232064
Dear Mr. Horton:
            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 Paul Fischer at 202-551-3415 with any questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications