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Bruce K. Dallas
 
 
Davis Polk & Wardwell LLP
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June 16, 2011
 
 
Re:
Comcast Corporation
Form 10-K for the year ended December 31, 2010
Filed February 25, 2011
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 June 14, 2011.  The comment letter requests a response within ten business days, or June 28, 2011.   The Company respectfully requests a ten business day extension of time to respond to the comment letter, and anticipates submitting its response on or before July 13, 2011.
 
Respectfully yours,
 
 
/s/ Bruce K. Dallas
 

cc:
Michael J. Angelakis, Executive Vice President 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