Comcast (CMCSA) 8-K Changes in Registrant.s Certifying Accountant

March 25, 2005

U.S. Securities and Exchange Commission

Office of the Chief Accountant

450 Fifth Street, NW

Washington, DC 20549

Re:	Comcast-Spectacor 401 (k) Plan
	File No. 000-50093

Dear Sir of Madam:

We have read Item 4.01 of Form 8-K of Comcast Corporation, Comcast-Spectacor 401 (k) Plan, date March 25, 2005, and agree with the statements concerning our Firm contained therein.

Very truly yours,