CMCSAComcast

We note that you have chosen to voluntarily comply with the amendments contained in SEC Release No. 33-10762, “Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities,” in advance of the effective date of the amendments.

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Please tell us how you considered the requirement to disclose summarized financial information of each issuer and guarantor of each guaranteed security as specified in Rule 13-01(a)(4) of Regulation S-X. Additionally, revise your disclosure of the Guarantors’ notes payable to and receivables from other Comcast subsidiaries as of March 31, 2020 to also disclose such amounts as of December 31, 2019 as required by Rule 13-01(a)(4)(v), and clarify whether those amounts, or any other amounts disclosed pursuant to Rule 13-01(a)(4), represent current or non-current assets and liabilities.

This letter is in response to the comment letter of the Staff of the Securities and Exchange Commission (the “Staff”) dated July

21, 2020 relating to Comcast Corporation’s Form 10-K for the year ended December 31, 2019 and Form 10-Q for the quarter ended March 31, 2020. In that letter, you requested that we respond to the comment contained in the letter within ten business days or advise the Staff when we will respond.

As discussed with the Staff on July 30, 2020, we respectfully request a ten business day extension of the original due date requested by the

Staff in order to allow us to

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prepare a complete response to the Staff’s comment. We anticipate that our response will be submitted to your office no later than August 18, 2020.

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