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                      March 23, 2021

       Christine McCarthy
       Senior Executive Vice President and Chief Financial Officer
       The Walt Disney Company
       500 South Buena Vista Street
       Burbank, CA 91521

                                                        Re: The Walt Disney
Company
                                                            Form 10-K for
Fiscal Year Ended October 3, 2020
                                                            Filed November 25,
2020
                                                            File NO. 001-38842

       Dear Ms. McCarthy:

              We have completed our review of your filing. 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.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Trade & Services