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[email protected] Febrna1y 3, 2021 VIAE-MAIL Office of Chief Counsel Division of Co1poration Finance Securities and Exchange Commission 100 F Sti·eet, NE Washington, DC 20549 Re: Comcast Corporation Shareholder Proposal ofDavid Friedman 1993 Rev Tr (S) et al. Securities Exchange Act of 193 4- Rule 14a-8 Ladies and Gentlemen: This letter is to infonn you that our client, Comcast Co1poration (the "Company"), intends to omit from its proxy statement and fo1m of proxy for its 2021 Annual Meeting of Shareholders (collectively, the "2021 Proxy Materials") a shareholder proposal and statements in suppo1i thereof (the "Proposal") received from As You Sow on behalf of David Friedman 1993 Rev Tr (S) and from United Church Funds, as a co-filer of the Proposal (together, the "Proponents"). Pursuant to Rule 14a-8(j), we have: • filed this letter with the Securities and Exchange Commission (the "Commission") no later than eighty (80) calendar days before the Company intends to file its definitive 2021 Proxy Materials with the Commission; and • concmTently sent copies of this con espondence to the Proponents. Rule 14a-8(k) and Staff Legal Bulletin No. 14D (Nov. 7, 2008) ("SLB 14D") provide that shareholder proponents are required to send companies a copy of any conespondence that the proponents elect to subrnit to the Commission or the staff of the Division of Co1poration Finance (the "Staff').