[AT&T Letterhead]
November 16, 2016
Via EDGAR
Larry Spirgel,
United States Securities and Exchange Commission,
Division of Corporation Finance,
100 F Street, N.E.,
Washington, D.C. 20549.
| Re: | AT&T Inc. |
| Registration Statement filed on Form S-4 |
| File No. 333-214535 |
| Filed November 9, 2016 |
Dear Mr. Spirgel:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, AT&T Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective as of 4:00 p.m. EST on Wednesday, November 16, 2016, or as soon as thereafter practicable.
Please do not hesitate to contact me at 214-757-3344 or ww0118@att.com with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.
| Yours truly, |
| /s/ Wayne A. Wirtz |
| Wayne A. Wirtz |
| cc: | Patrick S. Brown |
| (Sullivan & Cromwell LLP) |
