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SEC Company Response from VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Dec 15, 2017

VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Dec. 15, 2017 · CIK: 0000732712 · Accession: 0001193125-17-370221

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File numbers found in text: 333-221952

Date
December 15, 2017
Author
William L. Horton, Jr.
Form
CORRESP
Company
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)

Letter

VIA EDGAR Securities and Exchange Commission Washington, D.C. 20549 Attn: Mr. Larry Spirgel, Assistant Director Re: Verizon Communications Inc. Registration Statement on Form S-4 (File No. 333-221952)

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 (the “Commission”) accelerate the effective date of the Registration Statement so that it is declared effective at 9:00 a.m. (Eastern Time) on December 19, 2017, or as soon as practicable thereafter.

Please contact Audrey E. Prashker, Vice President and General Counsel–Capital Markets, of the Registrant at (908) 559-5430 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.

Show Raw Text
CORRESP
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filename1.htm

Acceleration Request

 Verizon Communications Inc.

1095 Avenue of the Americas

New York, New York 10036

 VIA EDGAR

 December 15, 2017

 Securities and Exchange
Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Attn: Mr. Larry Spirgel, Assistant Director

Re:
Verizon Communications Inc.

Registration Statement on Form S-4 (File No. 333-221952)

 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 (the “Commission”) accelerate the effective date of the Registration Statement so that
it is declared effective at 9:00 a.m. (Eastern Time) on December 19, 2017, or as soon as practicable thereafter.

 Please contact
Audrey E. Prashker, Vice President and General Counsel–Capital Markets, of the Registrant at (908) 559-5430 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

[Signature Page to Acceleration Request]