SEC Comment Letter for SBA COMMUNICATIONS CORP (SBAC) (CIK 0001034054) (SBAC) — Dec 15, 2021
SBA COMMUNICATIONS CORP (SBAC) (CIK 0001034054)
Date: Dec. 15, 2021 · CIK: 0001034054 · Accession: 0000000000-21-015002
AI Filing Summary & Sentiment
File numbers found in text: 333-261576
Letter
United States securities and exchange commission logo December 15, 2021 Thomas P. Hunt Chief Administrative Officer and General Counsel SBA Communications Corp. 8051 Congress Avenue Boca Raton, Florida 33487 Re:SBA Communications Corp Registration Statement on Form S-4 Filed December 9, 2021 File No. 333-261576 Dear Mr. Hunt: 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 Victor Rivera Melendez at 202-551-4182 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Kara L. MacCullogh
Show Raw Text
United States securities and exchange commission logo
December 15, 2021
Thomas P. Hunt
Chief Administrative Officer and General Counsel
SBA Communications Corp.
8051 Congress Avenue
Boca Raton, Florida 33487
Re:SBA Communications Corp
Registration Statement on Form S-4
Filed December 9, 2021
File No. 333-261576
Dear Mr. Hunt:
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 Victor Rivera Melendez at 202-551-4182 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Kara L. MacCullogh