PARIS (Reuters) - Bob Iger, the chief executive of Walt Disney, declined to make any comment to reporters on Tuesday regarding Comcast's (>> Comcast Corporation) $31 billion bid for Sky.

Iger was in Paris on a business trip and was meeting French President Emmanuel Macron.

Comcast is challenging Rupert Murdoch's Fox and Iger's Walt Disney for Sky, seen as a European pay-TV jewel.

(Reporting by Michel Rose; Editing by Richard Lough/Dominique Vidalon)