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November 14, 2017

 

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. 333-221395, 333-221395-01 and 333-221395-02) 

 

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. 333-221395, 333-221395-01 and 333-221395-02) (the “Registration Statement”) and declare the Registration Statement effective as of November 16, 2017 at 9:00 A.M., Washington, D.C. time, or as soon thereafter as practicable.

 

Please call the undersigned at (215) 286-7564 or Bruce K. Dallas of Davis Polk & Wardwell LLP at (650) 752-2022 with any questions.

  

Very truly yours,
     
COMCAST CORPORATION
   
By:   /s/ Arthur R. Block
    Arthur R. Block
   

Executive Vice President, 

General Counsel and Secretary 


cc:

Bruce K. Dallas 

Davis Polk & Wardwell LLP 

1600 El Camino Real 

Menlo Park, CA 94025 

650-752-2022