SEC Comment Letter for TELEFONICA S A (TEF, TEFOF) (CIK 0000814052) (TEFOF) — Jan 31, 2020
TELEFONICA S A (TEF, TEFOF) (CIK 0000814052)
Date: Jan. 31, 2020 · CIK: 0000814052 · Accession: 0000000000-20-000945
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File numbers found in text: 001-09531
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January 31, 2020
Laura Abasolo García de Baquedano
Chief Finance and Control Officer
Telefonica S.A.
Distrito Telefónica, Ronda de la Comunicación, s/n
28050 Madrid, Spain
Re:Telefonica S.A.
Form 20-F for the Year Ended December 31, 2018
Filed February 21, 2019
File No. 001-09531
Dear Ms. Abasolo García de Baquedano:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology