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Davis Polk & Wardwell LLP 1600 El Camino Real Menlo Park, CA 94025 | 650 752 2022 tel 650 752 3622 fax bruce.dallas@davispolk.com | |
September 14, 2012 |
| Form 10-K for the year ended December 31, 2011 Filed February 23, 2012 File No. 1-32871 NBCUniversal Media, LLC Form 10-K for the fiscal year ended December 31, 2011 Filed February 23, 2012 File No. 333-174175 |
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, DC 20549
Attn: Kate Beukenkamp, Legal Examiner
Comcast Corporation (the “Company”) and its subsidiary NBCUniversal Media, LLC (“NBCUniversal”) are in receipt of the Staff’s comment letters dated September 7, 2012, relating to the above referenced Forms 10-K. As we discussed, this will confirm the Company’s and NBCUniversal’s request to extend the due date of their respective responses to October 5, 2012.
| Michael J. Angelakis, Vice Chairman and Chief Financial Officer Arthur R. Block, Senior Vice President, General Counsel and Secretary Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller |