SEC Company Response from COMCAST CORP (CCZ, CMCSA) (CIK 0001166691) (CCZ) — Apr 22, 2022
COMCAST CORP (CCZ, CMCSA) (CIK 0001166691)
Date: April 22, 2022 · CIK: 0001166691 · Accession: 0001193125-22-114969
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File numbers found in text: 333-263674
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CORRESP 1 filename1.htm CORRESP April 22, 2022 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Comcast Corporation Registration Statement on Form S-4 (File Nos. 333-263674, 333-263674-01 and 333-263674-02) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Comcast Corporation, a Pennsylvania corporation, along with co-registrants Comcast Cable Communications, LLC, a Delaware limited liability company, and NBCUniversal Media, LLC, a Delaware limited liability company, hereby request that the Securities and Exchange Commission accelerate the effective date of their Registration Statement on Form S-4 (File Nos. 333-263674, 333-263674-01 and 333-263674-02) (the “Registration Statement”) and declare the Registration Statement effective as of April 25, 2022 at 10:00 A.M., Washington, D.C. time, or as soon thereafter as practicable. Please call the undersigned at (215) 286-5456 or John B. Meade of Davis Polk & Wardwell LLP at (212) 450-4077 with any questions. Very truly yours, COMCAST CORPORATION By: /s/ Elizabeth Wideman Elizabeth Wideman Senior Vice President, Senior Deputy General Counsel and Assistant Secretary cc: John B. Meade Davis Polk & Wardwell LLP 450 Lexington Avenue New York, New York 10017 212-450-4077