September 7, 2018

William F. Gifford, Jr.
Chief Financial Officer
Altria Group, Inc.
6601 West Broad Street
Richmond, Virginia 23230

       Re: Altria Group, Inc.
           Form 10-K for the Year Ended December 31, 2017
           Form 8-K furnished July 26, 2018
           File No. 001-08940

Dear Mr. Gifford:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2017

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Expense (Income), Net Excluded from Adjusted Diluted EPS, page 16

1.    We note your discussion that adjusted diluted EPS for 2018 cannot be
reconciled due to
      the highly variable nature of the forecast. However, we note from page 16
that you do
      disclose all amounts excluded from adjusted diluted EPS for 2017. Given
your
      presentation of amounts excluded from adjusted diluted EPS, a non-GAAP
measure,
      please revise to incorporate all disclosures required by Item 10(e) of
Regulation S-K with
      regards to this measure for fiscal 2017 including a reconciliation to the
most directly
      comparable GAAP measure (diluted EPS).
 William F. Gifford, Jr.
Altria Group, Inc.
September 7, 2018
Page 2
Form 8-K furnished July 26, 2018

Exhibit 99.1, page 1

2.       We note your first statement concerning adjusted diluted EPS growth in
the second
         quarter of 2018. In accordance with Item 100(A)(1) of Regulation G,
please revise to
         balance your disclosure of growth in adjusted diluted EPS with the
growth in the most
         comparable GAAP number, diluted EPS.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Heather Clark at 202-551-3624 or Melissa Raminpour at
202-551-3379
with any questions.



FirstName LastNameWilliam F. Gifford, Jr.                    Sincerely,
Comapany NameAltria Group, Inc.
                                                             Division of
Corporation Finance
September 7, 2018 Page 2                                     Office of
Transportation and Leisure
FirstName LastName