SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717) (T) — Jun 2, 2006

AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)
Date: June 2, 2006 · CIK: 0000732717 · Accession: 0000950123-06-007333

AI Filing Summary & Sentiment

File numbers found in text: 333-132904

Date
June 2, 2006
Author
By
Form
CORRESP
Company
AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)

Letter

Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C. 20549-9303 Re: AT&T Inc. – Registration Statement on Form S-4 (File No. 333-132904)

Dear Mr. Spirgel:

Please be advised that AT&T Inc. (the “Registrant”) requested acceleration of the above-referenced Registration Statement on Form S-4 today (the “Registration Statement”). In connection therewith, the Registrant confirms that it is aware of its obligations under the Securities Act. In addition, the Registrant hereby acknowledges that:

•

should the Securities and Exchange Commission (the “Commission”) or the Staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Larry Spirgel, Esq.

Sincerely,
AT&T INC.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

AT&T
Inc.

175 East Houston
San Antonio, Texas 78205

June 2, 2006

By Facsimile to (202) 772-9205

Larry
Spirgel, Esq.,

Assistant Director, Division of Corporation Finance,

Securities and Exchange Commission,

100 F Street, N.E.,

Washington, D.C. 20549-9303

Re:  AT&T
Inc. –

Registration Statement on Form S-4 (File No. 333-132904)

Dear Mr. Spirgel:

Please
be advised that AT&T Inc. (the “Registrant”) requested acceleration of the
above-referenced Registration Statement on Form S-4 today (the “Registration Statement”).
In connection therewith, the Registrant confirms that it is aware of its obligations under
the Securities Act. In addition, the Registrant hereby acknowledges that:

    •

    should the Securities and Exchange Commission (the “Commission”) or the
Staff of the Commission (the “Staff”), acting pursuant to delegated authority,
declare the Registration Statement effective, it does not foreclose the
Commission from taking any action with respect to the Registration Statement;

    •

    the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not relieve
the Registrant from its full responsibility for the adequacy and accuracy of
the disclosure in the Registration Statement; and

    •

    the Registrant may not assert Staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.

Larry
Spirgel, Esq.

2

    Sincerely,

AT&T INC.

    By:
    /s/  Wayne A. Wirtz

    Name:
    Wayne A. Wirtz

    Title:
    Assistant General Counsel

cc:  Eric
M. Krautheimer

(Sullivan & Cromwell LLP)