October 3, 2018

Brian Coleman
Senior Vice President and Treasurer
iHeartCommunications, Inc.
20880 Stone Oak Parkway
San Antonio, Texas 78258

       Re: iHeartCommunications, Inc.
           Application for Qualification of Indenture on Form T-3
           Filed September 26, 2018
           File No. 022-29062

Dear Mr. Coleman:

       This is to advise you that we have not reviewed and will not review your
filing.

        Please refer to Section 307(c) of the Trust Indenture Act of 1939
regarding requests for
acceleration. We will consider a written request for acceleration of the
effective date of the
application as confirmation of the fact that those requesting acceleration are
aware of their
respective responsibilities under the Trust Indenture Act as they relate to the
qualification of the
indenture.

        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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 or
(202) 551-
3810 with any questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Telecommunications
cc:    Ana Sempertegui