<SEC-DOCUMENT>0000950103-21-014753.txt : 20220315
<SEC-HEADER>0000950103-21-014753.hdr.sgml : 20220315
<ACCEPTANCE-DATETIME>20210928125435
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-21-014753
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMCAST CORP
		CENTRAL INDEX KEY:			0001166691
		STANDARD INDUSTRIAL CLASSIFICATION:	CABLE & OTHER PAY TELEVISION SERVICES [4841]
		IRS NUMBER:				270000798
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE COMCAST CENTER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103-2838
		BUSINESS PHONE:		215-286-1700

	MAIL ADDRESS:	
		STREET 1:		ONE COMCAST CENTER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103-2838

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AT&T COMCAST CORP
		DATE OF NAME CHANGE:	20020206
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<P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><IMG SRC="image_001.gif" ALT="" STYLE="height: 92px; width: 211px"></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>VIA EDGAR </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September 28, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Mitchell Austin, Staff Attorney</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms. Anna Abramson, Staff Attorney&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Technology&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-size: 10pt"><B>Comcast Corporation</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Form 10-K for the Year Ended December 31, 2020</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>File No. 001-32871</B></FONT></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Austin and Ms. Abramson:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Comcast Corporation (the &ldquo;Company,&rdquo; or &ldquo;we,&rdquo;
&ldquo;our&rdquo; or &ldquo;us&rdquo;) is writing this letter in response to the comment letter of the Staff of the Securities and Exchange
Commission (the &ldquo;Staff&rdquo; of the &ldquo;SEC&rdquo;) dated September 14, 2021 relating to the Company&rsquo;s Form 10-K for the
year ended December 31, 2020 (the &ldquo;Form 10-K&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For your convenience, we have reproduced the Staff&rsquo;s comments
preceding our responses below. Please let us know if you have any questions or if we can provide additional information or otherwise be
of assistance in expediting the review process.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><I>1.</I></TD><TD><I>There have been significant developments in federal and state legislation and regulation and international accords regarding climate
change. Please tailor the general disclosure you have about environmental-related regulatory matters to identify material pending or existing
climate change-related legislation, regulations, and international accords and describe the impact to your business, financial condition,
and results of operations.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><B><U>Response </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company understands that climate-related issues are
generally of interest and concern to a broad range of our stakeholders, including our customers, employees, suppliers, the communities
in which we operate and investors. It is within this vein that the Company in May 2021 set a goal to be carbon </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">neutral for its Scope 1 and Scope 2 emissions by 2035
and has begun providing more information to all stakeholders regarding the Company&rsquo;s climate-related initiatives. Information
that is of general interest to a broad range of our stakeholders, however, is distinguishable from information that is material to
an investor&rsquo;s understanding of our business or otherwise is required to be disclosed in our SEC filings, including the Form
10-K. <FONT STYLE="background-color: white">The Company&rsquo;s</FONT> Form 10-K includes the legally required information that is
material to an understanding of the Company&rsquo;s business and otherwise is responsive to the Form 10-K disclosure
requirements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">Our responses in this
letter should be understood in the context of our current carbon footprint. </FONT>In 2020, based on our reporting methodology and consistent
with the World Resource Institute and World Business Council for Sustainable Development Greenhouse Gas Protocol&rsquo;s Corporate Accounting
and Reporting Standard &ndash; Revised Edition (the &ldquo;GHG Protocol&rdquo;), 75% <FONT STYLE="background-color: white">of our Scope
1 and Scope 2 greenhouse gas emissions was from purchased electricity powering our global operations, including our facilities, cable
and broadband distribution network and data centers, and theme parks. 16% of those Scope 1 and 2 emissions was from our owned and operated
vehicle fleet. Given the significant impact of electricity on our overall carbon footprint, we expect that, based on reasonable estimates
and information available today, we will effectively be able to meet our carbon neutrality goal over the next fourteen years primarily
by sourcing more renewable electricity and improving energy efficiency across our operations. At present, we do not expect that the financial
impact of attaining this long-term carbon neutral goal for Scope 1 and Scope 2 emissions would have a material impact on our business,
results of operations or financial condition. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">In addition, we currently
are working to better understand our Scope 3 emissions inventory, using a number of the possible calculation methodologies for the fifteen
Scope 3 categories under the GHG Protocol to establish the extent of, and set boundaries for, our upstream and downstream Scope 3 emissions,
with a view to begin work in 2022 to establish science-based targets. As we expect you are aware, the identification of, and boundaries
and allocation of responsibility for, Scope 3 emissions are significantly more complex than established Scope 1 and 2 emissions reporting
methodologies. We will continue to evaluate whether any future carbon-related goals would have a material impact on our business, results
of operations and financial condition as U.S. and international regulatory frameworks and laws evolve. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="background-color: white">With respect to the
regulatory matters disclosures set forth in the Form 10-K, while all of our businesses are subject to various laws and regulations in
the ordinary course, the structure and emphasis of our disclosures proportionately reflects the level of actual and potential business
impact of the relevant regulatory consideration discussed. Our cable communications and broadcast television businesses, in particular,
are subject to communications-related laws and regulations that affect the core of our business model and could have material impacts
on our business. The impact or potential impact to our business, results of operations and financial condition of these laws and regulations
are set forth on pages 14-18 of the Form 10-K. The &ldquo;Legislation and Regulation&rdquo; section of the Form 10-K concludes with a
section called, &ldquo;Other Areas of Regulation,&rdquo; that refers to laws and regulations generally</FONT> applicable to our Company,
as well as to many other companies, including environmental-related matters. While many jurisdictions where we operate have current or
pending climate-related laws and regulations, such as vehicle emission standards, new electric purchase mandates, energy efficient building
codes and carbon tax surcharges based on carbon emissions, compliance costs with respect to such laws and regulations are not, and have
not been, material to our business, results of operations or financial condition. As such, we believe that there are no material pending
or existing climate-related legislation, regulations and international accords that are required to be further described in the Form 10-K.
Notwithstanding the foregoing, the Company will continue to evaluate whether inclusion of any specific material pending or existing climate
change-related legislation, regulations and international accords may be warranted in future filings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><I>2.</I></TD><TD><I>To the extent material, discuss the indirect consequences of climate-related regulation or business trends, such as the following:</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>decreased demand for goods or services that produce significant greenhouse gas emissions or are related to carbon-based energy
sources, including energy use across your network, production studios and theme parks;</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>increased demand for goods or services that result in lower emissions than competing products or services;</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>increased competition to develop innovative new products or services that result in lower emissions; and</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>any anticipated reputational risks resulting from operations, products, or services that produce material greenhouse gas emissions.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><U>Response</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As of the date hereof and at the time of the Form 10-K filing,
we have not experienced material indirect consequences of climate-related regulation or business trends, such as decreased or increased
demand or competition for, or reputational risks resulting from, our goods or services due to their level of greenhouse gas emissions
or use of carbon-based energy sources. Nor do we believe that any such trends are reasonably likely to have a material impact on our business,
results of operations or financial condition in the foreseeable future. However, were any such trends to materialize, the Company recognizes
its obligation to include in future periodic reports disclosures consistent with the requirements of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><I>3.</I></TD><TD><I>You disclose that severe weather events such as hurricanes and wildfires have impacted your products, services and properties,
and could lead to large expenditures. In addition, your CSR report outlines projects and initiatives you will undertake to meet your goal
of becoming carbon neutral by 2035. Please revise your disclosure to identify any material past and/or future capital expenditures for
climate-related projects. If material, please quantify these expenditures. In addition, discuss the significant physical effects of climate
change on your operations and results, if material. This disclosure may include the following:</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>severity of weather from climate change, such as floods, hurricanes, sea levels, wildfires, and water availability and quality;</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>quantification of material weather-related damages to your property or operations; </I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>potential for indirect weather-related impacts that have affected or may affect your major customers or suppliers; and</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><I>any weather-related impacts on the cost or availability of insurance.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><U>Response </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="color: Black">Severe weather events such as
hurricanes and floods have impacted our business and operations in various parts of the United States and internationally for many years.
In response to severe weather events and other nonweather-related crises, over the years we have established business continuity disaster
and recovery programs so our network and operations can continue to operate reliably and efficiently. For example, in our Cable Communications
segment, as a provider of communication services, we have sought to build resiliency into our operations by continually strengthening
our distribution network against hazards, incorporating key redundancies to expedite recovery capabilities and leveraging our broad geographic
footprint and technical expertise to create mutually supportive layers of response capabilities. While these capabilities may help mitigate
the extent of the impact of</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="color: Black">severe weather events on our
operations, some weather-related events nonetheless have impacted our operations by requiring us to repair or replace plant and equipment,
incurring capital and labor costs to do so, and in some cases, issuing customer credits for service interruptions or temporarily closing
operations such as our theme parks. <FONT STYLE="background-color: white">The business impact and financial costs of these severe weather
mitigation efforts, without regard to the availability of insurance, </FONT>have not materially affected our business, results of operations
or financial condition to date. The Company, however, undertakes to disclose the impacts of such events to the extent material in the
future, consistent with the requirements of Regulation S-K.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Capital expenditures related directly to our climate-related projects and compliance with climate-related laws (as described more fully in response to Questions 1, 4 and 5) have not,
to date, been a material component of our capital expenditures. Page 59 of the Form 10-K identifies and quantifies the categories of
capital expenditures that are material and responsive to the Form 10-K disclosure requirements. While certain initiatives within
these categories, such as network virtualization efforts that are reflected in the reported $2.3 billion of scalable infrastructure
capital expenditures, may indirectly yield climate-related benefits, the direct purpose of these virtualization efforts is the more
efficient management of the growth of our cable and broadband distribution network<FONT STYLE="background-color: white">. </FONT>Likewise,
in our NBCUniversal segment, while the development of new theme parks reflects environmentally-sustainable designs, the core capital
costs directly relate to the overall commercial development of the parks and their attractions. To the extent the Company has any
material capital expenditure plans in the future that are directly attributable to climate-related projects, we undertake to
disclose such expenditures consistent with the requirements of Item 303 of Regulation S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><I>4.</I></TD><TD><I>Disclose the material effects of transition risks related to climate change that may affect your business, financial condition,
and results of operations, such as policy and regulatory changes that could impose operational and compliance burdens, market trends that
may alter business opportunities, credit risks, or technological changes. In this regard, we note disclosure in your CSR report about
your goal to become carbon neutral by 2035 and steps you plan to take to meet that goal.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><U>Response</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As described in more detail in response to Question 1 above,
in May 2021, we announced our goal to become carbon neutral for our Scope 1 and Scope 2 emissions by 2035. At present, we primarily plan
to source more renewable and clean energy and improve energy efficiency over this fourteen-year period to achieve our goal. We recognize
that supply and demand trends for fossil fuel and non-carbon power sources may lead to higher energy costs as companies transition their
energy and emissions footprint to consuming renewable electricity and to purchasing carbon credits. Based on our analysis to date, however,
while such transition will by necessity result in the incurrence of additional costs such as the incremental cost of green energy, we
do not anticipate that these costs will be material to our results of operations or financial condition. Please also see our response
to Question 5 below with respect to compliance costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Further, as stated in the Company&rsquo;s response to Question
3, to the extent the Company has any material standalone climate-related capital expenditure plans in the future, it undertakes to disclose
such expenditures consistent with the requirements of Item 303 of Regulation S-K. We do not otherwise anticipate that any material business
opportunities, credit risks or technological changes would arise from our carbon neutral goal, although we will continue to evaluate that
judgment as policy and regulatory changes and market trends evolve.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><I>5.</I></TD><TD><I>Quantify any material increased compliance costs related to climate change.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><B><U>Response</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Although annual compliance costs related to climate change
have increased and are expected to increase in future years with additional regulation in the United States and internationally, the compliance
cost increase has, to date, not been material to the Company. As new laws and regulations become effective, the Company will assess the
materiality of their impact and whether such impact would require disclosure under SEC rules and regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">* * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In connection with our response to the Staff&rsquo;s comments, we acknowledge
that the Company and its management are responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments,
action or absence of action by the Staff.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Please do not hesitate to call me at (215) 286-5456 with any questions
you may have with respect to the foregoing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 22%">&nbsp;</TD>
    <TD STYLE="width: 14%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-size: 10pt">COMCAST CORPORATION</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><U>/s/ Elizabeth Wideman</U></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Name: </FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Elizabeth Wideman</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title: &nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Senior Vice President, Senior Deputy General Counsel and Assistant Secretary</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 95%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Brian L. Roberts, Chairman of the Board and Chief Executive Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Michael J. Cavanagh, Chief Financial Officer&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Thomas J. Reid, Chief Legal Officer and Secretary</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Daniel C. Murdock, Executive Vice President and Chief Accounting Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
  </TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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