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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

AI Filing Summary & Sentiment

File numbers found in text: 001-09531

Date
January 31, 2020
Author
Office of Technology
Form
UPLOAD
Company
TELEFONICA S A (TEF, TEFOF) (CIK 0000814052)

Letter

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

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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