Verizon Communications Inc.
1095 Avenue of the Americas
New York, New York 10036
June 27, 2017
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Larry Spirgel
Verizon Communications Inc.
Registration Statement on Form S-4
(File No. 333-218484)
Dear Mr. Spirgel:
With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement, so that it is declared effective at 4:00 p.m. (Eastern Time) on June 29, 2017 or as soon as practicable thereafter.
Please contact Steven J. Slutzky of Debevoise & Plimpton LLP, at (212) 909-6036, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
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| Very truly yours, | ||||
| VERIZON COMMUNICATIONS INC. | ||||
| By: | /s/ William L. Horton, Jr. | |||
| Name: | William L. Horton, Jr. | |||
| Title: | Senior Vice President, Deputy General Counsel and Corporate Secretary | |||
| cc: | Joshua Shainess, Attorney-Adviser |
| Securities and Exchange Commission |
| Steven J. Slutzky |
| Debevoise & Plimpton LLP |
[Signature Page to Acceleration Request]
