October 23, 2018

John J. Stephens
Senior Executive Vice President and Chief Financial Officer
AT&T Inc.
208 S. Akard St.
Dallas, TX 75202

       Re: AT&T Inc.
           Form 10-K for the Year Ended December 31, 2017
           Form 10-Q for the Period Ended June 30, 2018
           Response dated October 3, 2018
           File No. 001-08610

Dear Mr. Stephens:

       We have reviewed your October 3, 2018 response to our comment letter and
have the
following comment. Please respond to this comment 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 our comments apply to your facts and circumstances, please tell us why
in your response.

      After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
September 19, 2018 letter.

Form 10-Q for the Period Ended June 30, 2018

Note 5. Revenue Recognition
Service and Equipment Revenues, page 16

1.    We note your responses to our comment letter dated September 18, 2018.
Please revise
      your future filings to describe, as you do in your response to prior
comment two, the
      nature of the specific goods and services that you consider separate
performance
      obligations. For example, explain that you typically consider video
service and the related
      equipment used to deliver that service to be a single performance
obligation. Please also
      clarify that your equipment and service revenues are predominantly
recognized on a gross
      basis. Please refer to ASC 606-10-50-12.
 John J. Stephens
AT&T Inc.
October 23, 2018
Page 2

        You may contact Lisa Etheredge, Senior Staff Accountant at (202)
551-3424 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 with any questions.



FirstName LastNameJohn J. Stephens                        Sincerely,
Comapany NameAT&T Inc.
                                                          Division of
Corporation Finance
October 23, 2018 Page 2                                   Office of
Telecommunications
FirstName LastName