(I realize I'm a "Johnny-come-lately" to this post, but perhaps this info may help someone with similar issues as Rickdog99):
I have an Element 32" HD TV, model #: ELEFW328. I'm also using Comcast as my service provider. To program my Comcast remote (the remote with a red OK/Select button) to work with the TV, I used code 10178 and it worked. I've also tried several other codes (before finding that particular one) that didn't work for me. Comcast's website suggests code 11523 as the most likely code to use, but unfortunately that, too, didn't work for me. The thing is they only list one possible code for Element TVs, which is unfortunate as well.
You may also want to try these other codes (not necessarily particular to Comcast, though) from Element's website that might work for you: 10019, 0178, 10178, 0030, 10030, 0835, 10835. When checking out the link (below), look for the third question from the top, which relates to remote control codes for TVs.[Link: elementelectronics.com]
Hope this helps! :-)