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Comcast Corporation
One Comcast Center
Philadelphia, PA 19103-2838
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Re:
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Comcast Corporation
Form 10-K for the year ended December 31, 2009
Filed February 23, 2010
File No. 001-32871
Response to Staff Comment Letter Dated December 23, 2010
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Multi-Period Excess Earnings Method
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Greenfield Method
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Difference
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||
$
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%
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|||
East Division
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$17,100
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$18,000
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(900)
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(5)
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North Central Division
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$18,700
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$19,300
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(600)
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(3)
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Southern Division
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$18,000
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$17,800
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200
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1
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West Division
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$19,200
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$19,400
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(200)
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(1)
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Securities and Exchange Commission
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January 6, 2011
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·
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Comcast Corporation is responsible for the adequacy and accuracy of the disclosure in its filings;
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·
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Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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·
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Comcast Corporation may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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/s/ Lawrence J. Salva
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Senior Vice President
Chief Accounting Officer and Controller
Comcast Corporation
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Brian L. Roberts, Chairman of the Board and Chief Executive Officer
Arthur R. Block, Senior Vice President, General Counsel and Secretary
Bruce K. Dallas, Davis Polk & Wardwell LLP
Greg Seelagy, Deloitte & Touche LLP
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