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SEC Company Response from VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Jun 27, 2017

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: June 27, 2017 · CIK: 0000732712 · Accession: 0001193125-17-214638

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File numbers found in text: 333-218484

Date
June 27, 2017
Author
William L. Horton, Jr.
Form
CORRESP
Company
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

VIA EDGAR Securities and Exchange Commission Attn: Larry Spirgel Verizon Communications Inc. Registration Statement on Form S-4 (File No. 333-218484)

Dear Mr. Spirgel:

With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective at 4:00 p.m. (Eastern Time) on June 29, 2017 or as soon as practicable thereafter.

Please contact Steven J. Slutzky of Debevoise & Plimpton LLP, at (212) 909-6036, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

[Remainder of the page intentionally left blank]

Very truly yours,
VERIZON COMMUNICATIONS INC.

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CORRESP
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CORRESP

 Verizon Communications Inc.

1095 Avenue of the Americas

New York, New York 10036

June 27, 2017

 VIA EDGAR

Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Larry Spirgel

Verizon Communications Inc.

Registration Statement on Form S-4

(File No. 333-218484)

 Dear
Mr. Spirgel:

 With respect to the above-referenced registration statement (the “Registration Statement”), and
pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is
declared effective at 4:00 p.m. (Eastern Time) on June 29, 2017 or as soon as practicable thereafter.

 Please contact Steven J.
Slutzky of Debevoise & Plimpton LLP, at (212) 909-6036, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

[Remainder of the page intentionally left blank]

Very truly yours,

VERIZON COMMUNICATIONS INC.

By:

 /s/ William L. Horton, Jr.

Name:

William L. Horton, Jr.

Title:

Senior Vice President, Deputy General Counsel and Corporate Secretary

cc:
Joshua Shainess, Attorney-Adviser

Securities and Exchange Commission

Steven J. Slutzky

Debevoise & Plimpton LLP

 [Signature Page to
Acceleration Request]