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Bruce K. Dallas    
     
Davis Polk & Wardwell LLP
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bruce.dallas@davispolk.com
 
 
July 10, 2012
 
Re:
Comcast Corporation
Form 10-K for the year ended December 31, 2011
Filed February 23, 2012
File No. 1-32871

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, DC  20549

Attn: Kate Beukenkamp, Legal Examiner
 
Dear Ms. Beukenkamp:
 
Comcast Corporation (the “Company”) received the Staff’s comment letter relating to the above referenced Form 10-K on July 9, 2012.  As we discussed today, this will confirm the Company’s request to extend the due date of its response to August 6, 2012.
 
Respectfully yours,
 
 
/s/ Bruce K. Dallas
 

cc:
Michael J. Angelakis, Vice Chairman and Chief Financial Officer
Arthur R. Block, Senior Vice President, General Counsel and Secretary
Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller