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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

Date
September 19, 2018
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. 333-227208)

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.

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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