SEC Comment Letter for CROWN CASTLE INC. (CCI) (CIK 0001051470) (CCI) — Mar 5, 2007
CROWN CASTLE INC. (CCI) (CIK 0001051470)
Date: March 5, 2007 · CIK: 0001051470 · Accession: 0000000000-07-011364
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-16441
Letter
Mail Stop 3720 March 5, 2007 Mr. W. Benjamin Moreland Executive Vice President and Chief Financial Officer Crown Castle International Corp. 510 Bering Drive Suite 600 Houston, Texas 77057-1457
Re: Crown Castle International Corp. Form 10-Q for the Quarterly Period Ended September 30, 2006 Filed: November 6, 2006 File No. 001-16441
Dear Mr. Moreland: We have reviewed your letter dated Februa ry 15, 2007. As previously requested, please provide us your SAB 99 materialit y analysis for each reporting period affected by the errors.
You may contact Robert S. Littlepage at (202) 551-3361 or Kenya Wright Gumbs at (202) 551-3373 if you have questions regarding th is comment. Please contact me at (202) 551- 3810 with any other questions.
S i n c e r e l y ,
L a r r y S p i r g e l A s s i s t a n t D i r e c t o r
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Mail Stop 3720
March 5, 2007
Mr. W. Benjamin Moreland
Executive Vice President and
Chief Financial Officer
Crown Castle International Corp.
510 Bering Drive
Suite 600
Houston, Texas 77057-1457
Re: Crown Castle International Corp.
Form 10-Q for the Quarterly Period Ended September 30, 2006
Filed: November 6, 2006
File No. 001-16441
Dear Mr. Moreland:
We have reviewed your letter dated Februa ry 15, 2007. As previously requested, please
provide us your SAB 99 materialit y analysis for each reporting period affected by the errors.
You may contact Robert S. Littlepage at (202) 551-3361 or Kenya Wright Gumbs at
(202) 551-3373 if you have questions regarding th is comment. Please contact me at (202) 551-
3810 with any other questions.
S i n c e r e l y ,
L a r r y S p i r g e l
A s s i s t a n t D i r e c t o r