Disclaimer
The SEC Filings on this page are provided by EDGAR (www.sec.gov), the Electronic Data Gathering, Analysis, and Retrieval System of the U.S. Securities and Exchange Commission (SEC). EDGAR performs automated collection, validation, indexing, acceptance, and forwarding of submissions by companies and others who are required by law to file forms with the SEC. The information here is provided for your convenience only. Comcast has no control over the information provided by EDGAR and cannot guarantee the sequence, accuracy, or completeness of any information or data displayed through EDGAR. Accordingly, Comcast does not accept any responsibility for the content or use of any information obtained through EDGAR.
Consult Your Tax Advisor
The information in this document represents our understanding of federal income tax laws and regulations, but does not constitute personal tax advice based on your specific situation. It does not purport to be complete or to describe the consequences that may apply to you given your particular taxes. You should consult your own tax advisor regarding the applicability of any state, local and foreign tax laws.
United States securities and exchange commission logo
January 14, 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
Response dated
November 17, 2021
File No. 001-32871
Dear Mr. Roberts:
We have reviewed your November 17, 2021 response to our comment
letter and have the
following comments. In some of our comments, we may ask you to provide
us with information
so we may better understand your disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your response to these comments, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
October 19, 2021 letter.
Response dated November 17, 2021
General
1. Your response to prior
comment 2 (second bullet point) makes reference to your goal to
be carbon neutral
across your Scope 1 and 2 emissions as a consideration in your
assessment of
reputational risks. Please clarify your response to explain how you
considered these goals
in your assessment of anticipated reputational risks resulting from
operations, products,
or services that produce material greenhouse gas emissions.
2. Please expand on your
response to prior comment 3 to provide additional
information explaining
and quantifying the weather-related impacts on the cost of
insurance. In addition,
tell us how you considered providing disclosure regarding the
reduced availability of
insurance coverage for fire-related events in wildfire-prone
geographies.
Brian L. Roberts
Comcast Corporation
January 14, 2022
Page 2
Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or
Larry Spirgel, Office
Chief, at (202) 551-3815 with any questions.
FirstName LastNameBrian L. Roberts Sincerely,
Comapany NameComcast Corporation
Division of
Corporation Finance
January 14, 2022 Page 2 Office of
Technology
FirstName LastName