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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000950103-02-000191.txt : 20020414
<SEC-HEADER>0000950103-02-000191.hdr.sgml : 20020414
ACCESSION NUMBER:		0000950103-02-000191
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20020221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AT&T CORP
		CENTRAL INDEX KEY:			0000005907
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				134924710
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-71167
		FILM NUMBER:		02555500

	BUSINESS ADDRESS:	
		STREET 1:		32 AVENUE OF AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10013-2412
		BUSINESS PHONE:		9082214268

	MAIL ADDRESS:	
		STREET 1:		32 AVENUE OF AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10012-2412

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN TELEPHONE & TELEGRAPH CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>AW
<SEQUENCE>1
<FILENAME>feb2102_wd-ltr.txt
<TEXT>


                             Davis Polk & Wardwell
                              450 Lexington Avenue
                               New York, NY 10017
                                 (212) 450-4000


                                                              February 21, 2002


Securities and Exchange Commission
via EDGAR

Dear SEC Officer:

Your attention is brought to the EDGAR filing of Type "POS AM" filed on behalf
of AT&T Corp. on February 14th, 2002, Post-effective Amendment No. 3 to
Registration No. 333-71167.

In response to your request to have the above mentioned filing withdrawn and
re-filed under a different submission type, please withdraw the above mentioned
filing, such withdrawal to take effect immediately upon receipt of this letter.

Thank you for your prompt attention to this matter.


                                                   Sincerely,

                                                   /s/ Charles S. Whitman
                                                   --------------------------
                                                   Charles S. Whitman, III, Esq.

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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