-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TnYA5EC8MlZ0XsB/poKYwlxwuhNlLnccIUg+4m+GHy8uHAwMmc1C3ldqDG3ZUNwr 8O07SJz0CA+vGFPBHae7pA== 0001193125-09-196439.txt : 20091218 0001193125-09-196439.hdr.sgml : 20091218 20090923142222 ACCESSION NUMBER: 0001193125-09-196439 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090923 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN TOWER CORP /MA/ CENTRAL INDEX KEY: 0001053507 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATION SERVICES, NEC [4899] IRS NUMBER: 650723837 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 116 HUNTINGTON AVE CITY: BOSTON STATE: MA ZIP: 02116 BUSINESS PHONE: 6173757500 MAIL ADDRESS: STREET 1: 116 HUNTINGTON AVE CITY: BOSTON STATE: MA ZIP: 02116 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN TOWER SYSTEMS CORP DATE OF NAME CHANGE: 19980128 CORRESP 1 filename1.htm Correspondence

LOGO

116 Huntington Avenue

Boston, MA 02116

September 23, 2009

BY EDGAR AND BY FAX (703) 813-3288

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:    Larry Spirgel
   Robert S. Littlepage, Jr.
   Melissa Hauber

 

Re:    American Tower Corporation
   Form 10-K for Fiscal Year Ended December 31, 2008
   Filed February 26, 2009
   File No. 1-14195
   Form 10-Q for Fiscal Quarter Ended June 30, 2009
   File No. 1-14195

Ladies and Gentlemen:

On behalf of American Tower Corporation (the “Company”), we refer to the letter dated September 9, 2009 (the “Letter”) from the staff of the Commission (the “Staff”) relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2008 and Quarterly Report on Form 10-Q for fiscal quarter ended June 30, 2009. As discussed with the Staff in a telephone exchange with Melissa Hauber on September 23, 2009, we request an extension to the 10 business day response requirement noted in the Letter. With Staff approval, we will provide responses to the Letter no later than October 7, 2009. We believe the additional time is required to properly review and finalize the responses.


If you require additional information, please telephone the undersigned at (617) 375-7500.

 

Very truly yours,

/s/ Edmund DiSanto

Edmund DiSanto

Executive Vice President, Chief Administrative

Officer and General Counsel

 

cc:   Thomas A. Bartlett
  Michael John McCormack, Esq.
  Mneesha O. Nahata, Esq.
 

American Tower Corporation

  Thomas V. Milbury
 

Deloitte & Touche LLP

  Sandra L. Flow, Esq.
 

Cleary Gottlieb Steen & Hamilton LLP

 

2

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