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C/2014 UN271, aka Comet Bernardinelli-Bernstein is a comet which was discovered in 2014 at 29 AU from the Sun, roughly the distance to Neptune's orbit. It was classified as a comet in 2021 when comet activity was confirmed. It is approaching the inner solar system but will only reach 10.9 AU (outside Saturn's orbit), which will occur in 2031, and will never be close enough to be viewed without a telescope. Its distant discovery offers opportunities for comet research, e.g., observing its activity at its current distance. It is determined to be more than 100 km in diameter, which is extreme for a comet (30 km is a large comet and 2 km is typical).