[AT&T Inc. Letterhead]

Wayne Wirtz

Associate General Counsel

Legal Department

208 S. Akard Street, Room 3024

Dallas, TX 75202

(214) 757-3344

wayne.wirtz@att.com

May 11, 2010

Mr. Scott Hodgdon

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Mail Stop 3720

Washington, D.C. 20549

Re:          AT&T Inc.

Form 10-K for the Fiscal Year Ended December 31, 2009

Filed February 25, 2010

Definitive Proxy Statement on Schedule 14A

Filed March 11, 2010

File No. 001-08610

Dear Mr. Hodgdon:

This is to confirm our conversation of today with regard to the above subject matter.  AT&T will respond by May 28, 2010.

Sincerely,

/s/  Wayne Wirtz