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April 22, 2022
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. 333-263674, 333-263674-01 and 333-263674-02) |
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. 333-263674, 333-263674-01 and 333-263674-02) (the “Registration Statement”) and declare the Registration Statement effective as of April 25, 2022 at 10:00 A.M., Washington, D.C. time, or as soon thereafter as practicable.
Please call the undersigned at (215) 286-5456 or John B. Meade of Davis Polk & Wardwell LLP at (212) 450-4077 with any questions.
| Very truly yours, | ||
| COMCAST CORPORATION | ||
| By: | /s/ Elizabeth Wideman | |
| Elizabeth Wideman | ||
| Senior Vice President, Senior Deputy General Counsel and Assistant Secretary | ||
| cc: |
John B. Meade Davis Polk & Wardwell LLP 450 Lexington Avenue New York, New York 10017 212-450-4077 |