CORRESP

0001193125-17-183419.txt : 20170628 0001193125-17-183419.hdr.sgml : 20170628 20170525141332 ACCESSION NUMBER: 0001193125-17-183419 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170525 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SBA COMMUNICATIONS CORP CENTRAL INDEX KEY: 0001034054 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 650716501 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8051 CONGRESS AVENUE CITY: BOCA RATON STATE: FL ZIP: 33487 BUSINESS PHONE: 5612269345 MAIL ADDRESS: STREET 1: 8051 CONGRESS AVENUE CITY: BOCA RATON STATE: FL ZIP: 33487 CORRESP 1 filename1.htm CORRESP

SBA Communications Corporation

8051 Congress Avenue

Boca Raton, Florida 33487

May 25, 2017

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549


Attention:		Sandra B. Hunter, Staff Attorney

Re:		SBA Communications Corporation
		Registration Statement on Form S-4
		File No. 333-217841

Dear Ms. Hunter:

SBA Communications Corporation hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 11:00 a.m. Eastern Standard Time on May 31, 2017, or as soon as practicable thereafter.

Should you have any questions or comments regarding this matter, please contact the undersigned at (561) 995-7670 or the Company’s legal counsel, Kara L. MacCullough, Esq., at (954) 768-8255.


Very truly yours,

SBA Communications Corporation

By:		/s/ Thomas P. Hunt
Name:		Thomas P. Hunt
Title:		Executive Vice President, Chief Administrative Officer and General Counsel

cc:	Kara L. MacCullough, Esq.

Greenberg Traurig, P.A.