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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

AI Filing Summary & Sentiment

File numbers found in text: 333-214535

Date
November 15, 2016
Author
/s/ Celeste M. Murphy for
Form
UPLOAD
Company
AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)

Letter

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

Show Raw Text
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