The American Broadcasting Company (ABC) is an American commercial broadcast television network that serves as the flagship property of the Disney Entertainment division of the Walt Disney Company. ABC is headquartered on Riverside Drive in Burbank, California, directly across the street from Walt Disney Studios and adjacent to the Team Disney – Roy E. Disney Animation Building. The network maintains secondary offices at 77 West 66th Street on the Upper West Side of Manhattan, New York City, which houses its broadcast center and the headquarters of its news division, ABC News.

The Walt Disney Company is an American multinational mass media and entertainment conglomerate that is headquartered at the Walt Disney Studios complex in Burbank, California. Disney was founded on October 16, 1923, by brothers Walt Disney and Roy Disney as Disney Brothers Studio; it also operated under the names Walt Disney Studio and Walt Disney Productions before changing its name to the Walt Disney Company in 1986. In 1928, Disney established itself as a leader in the animation industry with the short film Steamboat Willie. The film used synchronized sound to become the first post-produced sound cartoon, and popularized Mickey Mouse, who became Disney's mascot and corporate icon.