TEXT-EXTRACT 2 filename2.txt April 9, 2020 Timothy Gray Chief Financial Officer Anterix Inc. 3 Garret Mountain Plaza Suite 401 Woodland Park, NJ 07424 Re: Anterix Inc. Registration Statement on Form S-3 Filed April 3, 2020 File No. 333-237572 Dear Mr. Gray: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jeff Thacker