United States securities and exchange commission logo February 3, 2022 Pascal Desroches Chief Financial Officer AT&T Inc. 208 S. Akard St. Dallas, TX 75202 Re: AT&T Inc. Form 10-K for the Year Ended December 31, 2020 File No. 001-08610 Dear Mr. Desroches: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology