September 24, 2018

Brian L. Roberts
Chairman and Chief Executive Officer
Comcast Corporation
One Comcast Center
Philadelphia, PA 19103

       Re: Comcast Corporation
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed January 31, 2018
           Form 10-Q for the Fiscal Quarter Ended June 30, 2018
           Filed July 26, 2018
           File No. 001-32871

Dear Mr. Roberts:

       We have reviewed your filing 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-Q for the Fiscal Quarter Ended June 30, 2018

Note 3: Revenues
NBCUniversal Segments
Distribution, page 11

1.    Please identify the specific products and/or services transferred to your
customers within
      your distribution and affiliate agreements. Tell us if you have combined
any products
      and/or services for purposes of determining your performance obligations.
Specifically
      address if these arrangements contain a video-on-demand library. Tell us
if you believe
      these arrangements contain a functional license of intellectual property
and if this is the
      predominant item to which royalties relate. Please also describe the
judgements used in
 Brian L. Roberts
Comcast Corporation
September 24, 2018
Page 2
      determining both the timing of satisfaction and amounts allocated to each
performance
      obligation. Refer to ASC 606-10-50-12 and 606-10-50-17.
Content Licensing, page 11

2.    Please tell us if content licensing agreements include promises to
provide content
      libraries. If these arrangements are material, please tell us how you
considered if existing
      content and new content represent separate performance obligations and
explain how you
      considered judgments in determining both amounts allocated to and the
timing of
      satisfaction of each performance obligation. Refer to ASC 606-10-50-12
and 606-10-50-
      17.
3.    For content licensing agreements that include variable pricing, you
disclose that you
      recognize revenue as variable amounts become known. Please further
clarify your
      statement and tell us how you consider amounts earned when there is a lag
in reporting.
      Please refer to ASC 606-10-32-5 and 606-10-50-20.
        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 Joseph Cascarano, Staff Accountant, at (202) 551-3376
or Robert S.
Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Greg
Dundas,
Attorney-Advisor, at (202) 551-3436 or Larry Spirgel, Assistant Director, at
(202) 551-
3815 with any other questions.



                                                            Sincerely,
FirstName LastNameBrian L. Roberts
                                                            Division of
Corporation Finance
Comapany NameComcast Corporation
                                                            Office of
Telecommunications
September 24, 2018 Page 2
cc:       Elizabeth Wideman
FirstName LastName