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SEC Comment Letter for AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717) (T) — Sep 22, 2015

AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)
Date: Sept. 22, 2015 · CIK: 0000732717 · Accession: 0000000000-15-046633

AI Filing Summary & Sentiment

Date
September 22, 2015
Author
/s/ Robert S. Littlepage, for
Form
UPLOAD
Company
AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)

Letter

Mail Stop 3720 September 22, 2015 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 the Year Ended December 31, 2014 Filed February 20, 2015 File No. 001 -8610

Dear Mr. Stephens :

We have completed our review of your filing. 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 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Robert S. Littlepage, for

Show Raw Text
Mail Stop 3720

September 22, 2015

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 the Year Ended December 31, 2014
Filed February 20, 2015
File No. 001 -8610

Dear Mr. Stephens :

We have completed our review of your filing.  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 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 to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Robert S. Littlepage, for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications