SEC Company Response from COMCAST CORP (CCZ, CMCSA) (CIK 0001166691) (CCZ) — Nov 5, 2004

COMCAST CORP (CCZ, CMCSA) (CIK 0001166691)
Date: Nov. 5, 2004 · CIK: 0001166691 · Accession: 0000950159-04-000963

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AI Filing Summary & Sentiment

File numbers found in text: 333-119161

Date

November 5, 2004

Author

Very

Form

CORRESP

Company

COMCAST CORP (CCZ, CMCSA) (CIK 0001166691)

Letter

Via EDGAR and Facsimile Securities and Exchange Commission Attention: Larry Spirgel (Mail Stop 0407) Registration File No. 333-119161 Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549

Dear Sir/Madam:

In accordance with Rule 461 of the Securities Act of 1933, as amended, we hereby join in the request of Comcast Corporation for acceleration of the effective date of the above-mentioned Registration Statement so that it becomes effective at 4:00 p.m., Eastern Standard Time on Tuesday, November 9, 2004, or as soon thereafter as practicable.

Very
truly yours,
J.P. MORGAN SECURITIES INC.

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CORRESP
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Comcast Corporation Correspondence

     Comcast Corporation

1500 Market Street

Philadelphia, PA 19102-2148

215.665.1700 Tel

215.981.7790 Fax

www.comcast.com

November 5, 2004

Via EDGAR and Facsimile

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention:  Larry Spirgel (Mail Stop 0407)

     Re:
     Comcast Corporation

Form S-3
SEC File No. 333-119161

Ladies and Gentlemen:

        Comcast
Corporation, a Pennsylvania corporation (the “Company”), hereby
requests, pursuant to Rule 461 under the Securities Act of 1933, as amended,
that the effective date of the Company’s Registration Statement on Form S-3
(as amended, the “Registration Statement”) be accelerated so that the
Company’s Registration Statement will become effective at 4:00 p.m. on
Tuesday, November 9, 2004, or as soon thereafter as practicable.

        In connection
with this request, we acknowledge to the Securities and Exchange Commission (the
“Commission”) that should the Commission or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the
staff from continuing to comment on the adequacy and accuracy of the disclosure
in the filing or from taking any action with respect to the filing, and we
represent that we will not assert this action as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of
the United States.

          Very
truly yours,

          By:  /s/ William E. Dordelman

     William E. Dordelman

     Vice President — Finance

J.P. MORGAN SECURITIES INC.

277 Park Avenue

New York, NY 10172

November 5, 2004

     Re:
     Comcast Corporation
Registration Statement on Form S-3

Registration File No. 333-119161

Securities and Exchange Commission

Division of Corporate Finance
450 Fifth Street, N.W.

Washington, D.C. 20549

Dear Sir/Madam:

        In accordance
with Rule 461 of the Securities Act of 1933, as amended, we hereby join in the
request of Comcast Corporation for acceleration of the effective date of the
above-mentioned Registration Statement so that it becomes effective at 4:00
p.m., Eastern Standard Time on Tuesday, November 9, 2004, or as soon thereafter
as practicable.

          Very
truly yours,

          J.P. MORGAN SECURITIES INC.

          By:  /s/ David A. Seaman

     Name: David A. Seaman

     Title: Managing Director

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