# EDGAR Filing Document

**Accession Number:** 0000732712
**File Stem:** 0000732712-23-000015
**Filing Date:** 2023-3
**Character Count:** 3581
**Document Hash:** 61004cb392fa56c25e09a0d7d7fbeb58
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000732712-23-000015.hdr.sgml**: 20230404

**ACCESSION NUMBER**: 0000732712-23-000015

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230306

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VERIZON COMMUNICATIONS INC
- **CENTRAL INDEX KEY:** 0000732712
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
- **IRS NUMBER:** 232259884
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1095 AVENUE OF THE AMERICAS
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-395-1000

**MAIL ADDRESS:**
- **STREET 1:** 1095 AVENUE OF THE AMERICAS
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BELL ATLANTIC CORP
- **DATE OF NAME CHANGE:** 19920703

![image_0.jpg](image_0.jpg)

---

| | |
|:---|:---|
| **1095 Avenue of the Americas** | **Anthony T. Skiadas** |
| **New York, New York 10036** | **Senior Vice President and Controller** |
|  | **tony.skiadas@verizon.com** |
|  | **Tel: (908) 559-5741** |

---

---

| | |
|:---|:---|
| March 6, 2023 | March 6, 2023 |
| Division of Corporation Finance | Division of Corporation Finance |
| Office of Technology | Office of Technology |
| U.S. Securities and Exchange Commission | U.S. Securities and Exchange Commission |
| Attention:  | Kathryn Jacobson |
| | Robert Littlepage |

---

**Re: &nbsp;&nbsp;&nbsp;&nbsp;Verizon Communications Inc.**

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Form 10-K for the Year Ended December 31, 2022** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Filed February 10, 2023** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Form 8-K filed January 24, 2023**<br>**File No. 001-08606** |

---

Dear Ms. Jacobson and Mr. Littlepage:

We have received your comment letter dated February 27, 2023, and the following represents our response to your comment. For your ease of reference, we have included your comment below followed by our response.

**<u>Form 8-K filed January 24, 2023</u>**

**<u>Exhibit 99.1</u>**

**<u>Non-GAAP Reconciliations - Consolidated Verizon</u>**

**<u>Net Unsecured Debt and Net Unsecured Debt to Consolidated Adjusted EBITDA Ratio, page 16</u>**

**1. &nbsp;&nbsp;&nbsp;&nbsp;We note your disclosure of the non-GAAP measure, Net Unsecured Debt to Consolidated Adjusted EBITDA Ratio. In future filings, please show the ratio as calculated using the most directly comparable GAAP financial measures. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and further guidance under footnote 27 to Exchange Act Release No. 47226.**

Verizon Communications Inc. acknowledges the Staff's comment and confirms that in future filings that disclose Net Unsecured Debt to Consolidated Adjusted EBITDA Ratio it will also include the ratio as calculated using the most directly comparable GAAP financial measures.

------

Verizon Communications Inc. File No. 001-08606 <br> March 6, 2023 Page 2 of 2

\* \* \* \* \*

If the Staff has any questions regarding this response, you may contact me at (908) 559-5741.

Sincerely,

<u>/s/ Anthony T. Skiadas</u> <u>.</u> 

Anthony T. Skiadas

Senior Vice President and Controller

cc: Mr. Matthew D. Ellis

&nbsp;&nbsp;&nbsp;&nbsp;Mr. William L. Horton, Jr.

&nbsp;&nbsp;&nbsp;&nbsp;Ms. Mary-Lee Stillwell

<br>