SEC Company Response from AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717) (T) — May 9, 2019

AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)
Date: May 9, 2019 · CIK: 0000732717 · Accession: 0001193125-19-143150

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File numbers found in text: 333-231171

Date

May 9, 2019

Author

Not clearly detected

Form

CORRESP

Company

AT&T INC. (T, TBB, TBC, T-PA, T-PC) (CIK 0000732717)

Letter

Via EDGAR United States Securities and Exchange Commission, Division of Corporation Finance, Re: AT&T Inc. Registration Statement filed on Form S-4 Filed on May 2, 2019 File No. 333-231171

Dear Mr. Fischer:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, AT&T Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective as of 4:15 p.m. EDT on Monday, May 13, 2019 or as soon as thereafter practicable.

Please do not hesitate to contact me at 214-757-3344 or ww0118@att.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.

Yours truly,

/s/ Wayne A. Wirtz

Wayne A. Wirtz

cc: Patrick S. Brown

(Sullivan & Cromwell LLP)

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CORRESP
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filename1.htm

CORRESP

 [AT&T Letterhead]

May 9, 2019

 Via EDGAR

Paul Fischer,

       United States
Securities and Exchange Commission,

               Division of Corporation Finance,

                      100 F Street, N.E.,

  Washington, D.C. 20549.

Re:
 AT&T Inc.

Registration Statement filed on Form S-4

Filed on May 2, 2019

 File No. 333-231171

 Dear Mr. Fischer:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, AT&T Inc. (the “Registrant”) hereby requests acceleration of
effectiveness of the above referenced Registration Statement so that it will become effective as of 4:15 p.m. EDT on Monday, May 13, 2019 or as soon as thereafter practicable.

Please do not hesitate to contact me at 214-757-3344 or
ww0118@att.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.

Yours truly,

/s/ Wayne A. Wirtz

Wayne A. Wirtz

cc:
 Patrick S. Brown

(Sullivan & Cromwell LLP)

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