October 23, 2017

Ms. Cecilia Blye

Chief, Office of Global Security Risk

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3561

RE:    SEC Comment Letter dated September 21, 2017

The Walt Disney Company

Form 10-K for the fiscal year ended October 1, 2016

Filed November 23, 2016

File No. 1-11605

Dear Ms. Blye:

By this letter, I am confirming my conversation with you earlier today that the deadline for responding to the above referenced comment letter has been extended to October 27, 2017.

Should you have any further questions, please do not hesitate to call me at (818) 560-4645.

Sincerely,

/s/ Alicia Schwarz

Principal Counsel

Corporate Legal

cc:    Pradip Bhaumik, Special Counsel, Office of Global Security Risk

Alan Braverman, Senior Executive Vice President, General Counsel and Secretary

Christine M. McCarthy, Senior Executive Vice President and Chief Financial Officer

Brent A. Woodford, Executive Vice President, Controllership, Financial Planning and Tax

Roger Patterson, Associate General Counsel and Assistant Secretary