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United States securities and exchange commission logo February 7, 2022 Brian L. Roberts Chairman and Chief Executive Officer Comcast Corporation One Comcast Center Philadelphia, PA 19103 Re: Comcast Corporation Form 10-K for the Fiscal Year Ended December 31, 2020 File No. 001-32871 Dear Mr. Roberts: 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