July 26, 2024

David McAtee II
Senior Executive Vice President and General Counsel
AT&T INC.
208 S. Akard St.
Dallas, TX 75202

       Re: AT&T INC.
           Form 8-K
           Filed July 12, 2024
           File No. 001-08610
Dear David McAtee II:

       We have reviewed your filing and have the following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 8-K
Item 1.05 Material Cybersecurity Incidents

1.     Please tell us whether or not this incident is a material cybersecurity
incident under Item
       1.05(a) of Form 8-K. If you determined the cybersecurity incident to be
material, please
       describe all material impacts or reasonably likely material impacts on
the company as
       required by Item 1.05(a), not just the impacts on    AT&T   s operations
   and    financial
       condition or results of operations.    As the Commission noted in the
adopting release, the
       rule   s inclusion of    financial condition and results of operations
 is not exclusive;
       companies should consider qualitative factors alongside quantitative
factors in assessing
       the material impact of an incident. For example, consider impacts on
customer
       relationships, competitiveness, and potential reputational harm related
to the cybersecurity
       incident. If you did not determine the cybersecurity incident to be
material, please provide
       an analysis supporting your conclusion and advise us as to why you filed
under Item 1.05
       of Form 8-K rather than Item 8.01 of Form 8-K.
      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
 July 26, 2024
Page 2

by the staff.

       Please contact Doris Stacey Gama at 202-551-3188 or Suzanne Hayes at
202-551-3675
with any other questions.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Life Sciences