February 28, 2014

Ms. Linda Cvrkel

Accounting Branch Chief

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3561

RE:    SEC Comment Letter dated February 20, 2014

The Walt Disney Company

Form 10-K for the fiscal year ended September 28, 2013

Filed November 20, 2013

File No. 1-11605

Dear Ms. Cvrkel:

By this letter, I am confirming our conversation with Claire Erlanger earlier today that the deadline for responding to the above referenced comment letter has been extended to March 21, 2014.

Sincerely,

/s/ Fred Cooke

Fred Cooke

Vice President Controllership

Corporate Reporting and Analysis

cc:    James A. Rasulo, Senior Executive Vice President and Chief Financial Officer

Brent A. Woodford, Senior Vice President, Planning and Control