    <SEC-DOCUMENT>0000950157-24-000452-index.html : 20240530
    <SEC-HEADER>0000950157-24-000452.hdr.sgml : 20240530
    <ACCEPTANCE-DATETIME>20240320211225
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0000950157-24-000452
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		6
    FILED AS OF DATE:		20240320

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Walt Disney Co
    		CENTRAL INDEX KEY:			0001744489
    		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
    		ORGANIZATION NAME:           	07 Trade & Services
    		IRS NUMBER:				830940635
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			0928

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		500 SOUTH BUENA VISTA STREET
    		CITY:			BURBANK
    		STATE:			CA
    		ZIP:			91521
    		BUSINESS PHONE:		(818) 560-1000

    	MAIL ADDRESS:
    		STREET 1:		500 SOUTH BUENA VISTA STREET
    		CITY:			BURBANK
    		STATE:			CA
    		ZIP:			91521

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	TWDC Holdco 613 Corp.
    		DATE OF NAME CHANGE:	20180702

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	TWDC Holdco 613 Corp
    		DATE OF NAME CHANGE:	20180622
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>CORRESP
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>csm_dcfooter.jpg
    <TEXT>
    Document 2 - file: csm_dcfooter.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>3
    <FILENAME>csm_letterhead.jpg
    <TEXT>
    Document 3 - file: csm_letterhead.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>4
    <FILENAME>csm_logofooter.jpg
    <TEXT>
    Document 4 - file: csm_logofooter.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>5
    <FILENAME>csm_nyfooter.jpg
    <TEXT>
    Document 5 - file: csm_nyfooter.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>csm_ukfooter.jpg
    <TEXT>
    Document 6 - file: csm_ukfooter.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>