United States securities and exchange commission logo April 20, 2023 Christine McCarthy Chief Financial Officer The Walt Disney Company 500 South Buena Vista Street Burbank, California 91521 Re: The Walt Disney Company Form 10-K for Fiscal Year Ended October 1, 2022 Filed November 29, 2022 File No. 001-38842 Dear Christine McCarthy: 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 Trade & Services