SEC Company Response from VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712) (VZ) — Sep 19, 2018
VERIZON COMMUNICATIONS INC (VZ) (CIK 0000732712)
Date: Sept. 19, 2018 · CIK: 0000732712 · Accession: 0001193125-18-277283
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File numbers found in text: 333-227208
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CORRESP
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CORRESP
Verizon Communications Inc.
1095
Avenue of the Americas
New York, New York 10036
VIA EDGAR
September 19, 2018
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. 333-227208)
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 September 21, 2018, 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.
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: William Mastrianna, Esq.
Securities and Exchange Commission