SEC Comment Letter for AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717) (T) — Nov 16, 2016
AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)
Date: Nov. 16, 2016 · CIK: 0000732717 · Accession: 0000000000-16-101191
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File numbers found in text: 333-214535
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Mail Stop 3720 November 15, 2016 Randall L. Stephenson Chief Executive Officer AT&T Inc. One AT&T Plaza 208 South Akard Street Dallas, TX 75202 Re: AT&T Inc. Registration Statement on Form S-4 Filed November 9, 2016 File No. 333-214535 Dear Mr. Stephenson : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Joshua Shainess, Attorney Adviser at (202) 551 -7951 with any questions. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director AD Office 11 – Telecommunications cc: Wayne Wirtz, Associate General Counsel AT&T Inc. Patrick S. Brown, Esq. Sullivan & Cromwell LLP