SEC Comment Letter for AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717) (T) — Jan 24, 2013
AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)
Date: Jan. 24, 2013 · CIK: 0000732717 · Accession: 0000000000-13-004330
AI Filing Summary & Sentiment
Letter
January 24, 2013 Via E -mail Mr. John J. Stephens Senior Executive Vice President and Chief Financial Officer AT&T Inc. 208 S. Akard St. Dallas, TX 75202
Re: AT&T Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 24, 2012 File No. 1 -8610
Dear Mr. Stephens:
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Carlos Pacho for
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January 24, 2013 Via E -mail Mr. John J. Stephens Senior Executive Vice President and Chief Financial Officer AT&T Inc. 208 S. Akard St. Dallas, TX 75202 Re: AT&T Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed February 24, 2012 File No. 1 -8610 Dear Mr. Stephens: We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Carlos Pacho for Larry Spirgel Assistant Director