SEC Comment Letter 0000000000-23-004305 to SBA COMMUNICATIONS CORP (SBAC) (CIK 0001034054) (SBAC)
SBA COMMUNICATIONS CORP (SBAC) (CIK 0001034054)
Date: April 27, 2023 · CIK: 0001034054 · Accession: 0000000000-23-004305
AI Filing Summary & Sentiment
File numbers found in text: 001-16853
Letter
United States securities and exchange commission logo April 27, 2023 Brendan T. Cavanagh Chief Financial Officer SBA Communications Corporation 8051 Congress Avenue Boca Raton, FL 33487 Re:SBA Communications Corporation Form 10-K for fiscal year ended December 31, 2022 Filed March 1, 2023 File No. 001-16853 Dear Brendan T. Cavanagh: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
April 27, 2023
Brendan T. Cavanagh
Chief Financial Officer
SBA Communications Corporation
8051 Congress Avenue
Boca Raton, FL 33487
Re:SBA Communications Corporation
Form 10-K for fiscal year ended December 31, 2022
Filed March 1, 2023
File No. 001-16853
Dear Brendan T. Cavanagh:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction