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[Letterhead of Davis Polk & Wardwell LLP]
 
August 10, 2010
 
 
Re:
Comcast Corporation
Form 10-K for the year ended December 31, 2009
Filed February 23, 2010
Form 10-Q for the quarter ended March 31, 2010
File No. 1-32871

VIA EDGAR AND OVERNIGHT DELIVERY

Larry Spirgel
Assistant Director
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 4561
100 F Street N.E.
Washington, DC  20549
 
Dear Mr. Spirgel:
 
This will confirm that Comcast Corporation anticipates responding to the Staff’s comment letter dated July 27, 2010 on or before September 1, 2010.
 
Respectfully yours,
 
 
 
/s/ Bruce K. Dallas
Bruce K. Dallas
Davis Polk & Wardwell LLP

cc:
Arthur R. Block, Comcast Corporation
Lawrence J. Salva, Comcast Corporation
Leonard Gatti, Comcast Corporation