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                 January 14, 2022

       Hans E. Vestberg
       Chief Executive Officer
       Verizon Communications Inc.
       1095 Avenue of the Americas
       New York, NY 10036

                                                        Re: Verizon
Communications Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed January 13,
2022
                                                            File No. 333-262143

       Dear Mr. Vestberg:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

               Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447,
or in his absence, Jan
       Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you
require further
       assistance, please contact Larry Spirgel, Office Chief, at (202)
551-3815.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology