SEC Comment Letter for SBA COMMUNICATIONS CORP (SBAC) (CIK 0001034054) (SBAC) — Aug 23, 2005

SBA COMMUNICATIONS CORP (SBAC) (CIK 0001034054)
Date: Aug. 23, 2005 · CIK: 0001034054 · Accession: 0000000000-05-043524

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AI Filing Summary & Sentiment

File numbers found in text: 000-30110

Date

August 23, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

SBA COMMUNICATIONS CORP (SBAC) (CIK 0001034054)

Letter

Via U.S. Mail and Fax Mr. Anthony J. Macaione Chief Financial Officer SBA Communications Corporation 5900 Broken Sound Parkway NW Boca Raton, Florida 33487 August 23, 2005 Form 10-QSB for the quarterly period March 31, 2005 File No. 000-30110

RE: SBA Communications Form 10-K for the fiscal year ended December 31, 2004 Filed March 16, 2005

Dear Mr. Macaione:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via U.S. Mail and Fax
Mr. Anthony J. Macaione
Chief Financial Officer
SBA Communications Corporation
5900 Broken Sound Parkway NW
Boca Raton, Florida 33487
								August 23, 2005

	RE:	SBA Communications
		Form 10-K for the fiscal year ended December 31, 2004
		Filed March 16, 2005

		Form 10-QSB for the quarterly period March 31, 2005
		File No. 000-30110

Dear Mr. Macaione:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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