SEC Company Response from AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717) (T) — Aug 15, 2014
AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)
Date: Aug. 15, 2014 · CIK: 0000732717 · Accession: 0001193125-14-311953
AI Filing Summary & Sentiment
File numbers found in text: 333-197144
Letter
Securities and Exchange Commission, Washington, D.C. 20549-0510. Re: Response to Comment on Amendment No. 1 to Registration Statement on Form S-4 filed by AT&T Inc. on August 4, 2014 (File No. 333-197144)
Dear Mr. Koduri:
AT&T Inc. (“AT&T”) yesterday filed Amendment No. 2 to its Registration Statement on Form S-4 (File No. 333-197144) (“Amendment No. 2”), including a Prospectus of AT&T and a Proxy Statement of DIRECTV (“DIRECTV”). This letter, which is being submitted on behalf of AT&T and DIRECTV, responds to a comment received orally from the staff (the “Staff”) of the Securities and Exchange Commission in connection with the above-referenced Registration Statement regarding the illustrative implied present value per share ranges in the section of the Registration Statement entitled “Opinions of DIRECTV’s Financial Advisors—Opinion of Goldman, Sachs & Co.—Illustrative Discounted Cash Flow Analyses”. In response to the Staff’s comment, the disclosure on page 70 of Amendment No. 2 has been revised.
Ajay Koduri,
August 15, 2014
Page 2 of 2
Please contact me at (310) 712-6678, via fax at (310) 407-2683 or via e-mail at krautheimere@sullcrom.com if you have any comments or questions about this letter.
Very truly yours,
/s/ Eric M. Krautheimer
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CORRESP
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filename1.htm
SEC Response Letter
August 15, 2014
Ajay Koduri,
Senior Counsel, Division
of Corporation Finance,
Securities and Exchange Commission,
Mail Stop 3720,
100 F Street,
Washington, D.C. 20549-0510.
Re:
Response to Comment on Amendment No. 1 to Registration Statement
on Form S-4 filed by AT&T Inc. on August 4, 2014
(File
No. 333-197144)
Dear Mr. Koduri:
AT&T Inc. (“AT&T”) yesterday filed Amendment No. 2 to its Registration Statement on Form S-4 (File No. 333-197144)
(“Amendment No. 2”), including a Prospectus of AT&T and a Proxy Statement of DIRECTV (“DIRECTV”). This letter, which is being submitted on behalf of AT&T and DIRECTV, responds to a comment received orally from the
staff (the “Staff”) of the Securities and Exchange Commission in connection with the above-referenced Registration Statement regarding the illustrative implied present value per share ranges in the section of the Registration Statement
entitled “Opinions of DIRECTV’s Financial Advisors—Opinion of Goldman, Sachs & Co.—Illustrative Discounted Cash Flow Analyses”. In response to the Staff’s comment, the disclosure on page 70 of Amendment
No. 2 has been revised.
Ajay Koduri,
August 15, 2014
Page 2 of 2
Please contact me at (310) 712-6678, via fax at (310) 407-2683 or via e-mail at
krautheimere@sullcrom.com if you have any comments or questions about this letter.
Very truly yours,
/s/ Eric M. Krautheimer
Eric M. Krautheimer
cc:
Wayne A. Wirtz
AT&T Inc.
One AT&T Plaza
208 South Akard Street
Dallas, Texas 75202
Larry D. Hunter
DIRECTV
2260 E. Imperial Highway
El Segundo, California 90245
Frederick S. Green
Michael E. Lubowitz
Weil, Gotshal & Manges LLP
767 Fifth Ave.
New York, New York 10153
Joseph B. Frumkin
Sullivan & Cromwell LLP
125 Broad Street
New York, New York 10004