Attached files

file filename
8-K - FORM 8-K - COMCAST CORPd448588d8k.htm
EX-5.2 - OPINION OF DAVIS POLK & WARDWELL LLP - COMCAST CORPd448588dex52.htm
EX-4.1 - FORM OF OFFICERS' CERTIFICATE - COMCAST CORPd448588dex41.htm
EX-5.1 - OPINION OF ARTHUR R. BLOCK, ESQ. - COMCAST CORPd448588dex51.htm

Exhibit 8.1

 

  

New York

Menlo Park

Washington DC

São Paulo

London

 

Paris

Madrid

Tokyo

Beijing

Hong Kong

LOGO

    

 

Davis Polk & Wardwell LLP

1600 El Camino Real

Menlo Park, CA 94025

 

650 752 2000 tel

650 752 2111 fax

  

December 3, 2012

Comcast Corporation

One Comcast Center

Philadelphia, PA 19103-2838

Ladies and Gentlemen:

We are acting as special tax counsel to Comcast Corporation, a corporation incorporated in Pennsylvania (the “Company”), in connection with the preparation and filing of the prospectus supplement dated November 29, 2012 (the “Prospectus Supplement”) relating to the Company’s 5.00% Notes due 2061 (the “Notes”).

We have examined such matters of fact and law as we have deemed necessary or advisable for the purpose of our opinion.

We hereby confirm that our opinion as to the material U.S. federal income tax consequences to Non-U.S. Holders (as defined in the Prospectus Supplement) of an investment in the Notes is set forth in full under the caption “Material U.S. Federal Income Tax Consequences for Non-U.S. Holders” in the Prospectus Supplement.

We hereby consent to the use of our name under the caption “Material U.S. Federal Income Tax Consequences for Non-U.S. Holders” in the Prospectus Supplement and to the filing, as an exhibit to the Prospectus Supplement, of this letter. By such consent we do not concede that we are an “expert” for the purposes of the Securities Act of 1933.

 

Very truly yours,
/s/ Davis Polk & Wardwell LLP