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Bruce K. Dallas

Davis Polk & Wardwell LLP 1600 El Camino Real Menlo Park, CA 94025 650 752 2022 tel 650 752 3622 fax bruce.dallas@davispolk.com

September 14, 2012
Re:	Comcast Corporation Form 10-K for the year ended December 31, 2011 Filed February 23, 2012 File No. 1-32871 NBCUniversal Media, LLC Form 10-K for the fiscal year ended December 31, 2011 Filed February 23, 2012 File No. 333-174175

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, DC  20549

Attn: Kate Beukenkamp, Legal Examiner

Dear Ms. Beukenkamp:

Comcast Corporation (the “Company”) and its subsidiary NBCUniversal Media, LLC (“NBCUniversal”) are in receipt of the Staff’s comment letters dated September 7, 2012, relating to the above referenced Forms 10-K.  As we discussed, this will confirm the Company’s and NBCUniversal’s request to extend the due date of their respective responses to October 5, 2012.

Respectfully yours,

/s/ Bruce K. Dallas

cc: Michael J. Angelakis, Vice Chairman and Chief Financial Officer Arthur R. Block, Senior Vice President, General Counsel and Secretary Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and Controller