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Comcast Corporation |
November 5, 2004
Via EDGAR and Facsimile
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Larry Spirgel (Mail Stop 0407)
Re: |
Comcast Corporation |
Ladies and Gentlemen:
Comcast Corporation, a Pennsylvania corporation (the “Company”), hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form S-3 (as amended, the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 p.m. on Tuesday, November 9, 2004, or as soon thereafter as practicable.
In connection with this request, we acknowledge to the Securities and Exchange Commission (the “Commission”) that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the staff from continuing to comment on the adequacy and accuracy of the disclosure in the filing or from taking any action with respect to the filing, and we represent that we will not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours, |
By: /s/ William E. Dordelman |
J.P. MORGAN SECURITIES INC.
277 Park Avenue
New York, NY 10172
November 5, 2004
Re: |
Comcast Corporation |
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
In accordance with Rule 461 of the Securities Act of 1933, as amended, we hereby join in the request of Comcast Corporation for acceleration of the effective date of the above-mentioned Registration Statement so that it becomes effective at 4:00 p.m., Eastern Standard Time on Tuesday, November 9, 2004, or as soon thereafter as practicable.
Very truly yours, |
J.P. MORGAN SECURITIES INC. |
By: /s/ David A. Seaman |