SEC Comment Letter for CROWN CASTLE INC. (CCI) (CIK 0001051470) (CCI) — May 19, 2008

CROWN CASTLE INC. (CCI) (CIK 0001051470)
Date: May 19, 2008 · CIK: 0001051470 · Accession: 0000000000-08-025382

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 19, 2008

Author

Larry Spirgel

Form

UPLOAD

Company

CROWN CASTLE INC. (CCI) (CIK 0001051470)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 May 19, 2008 Mr. W. Benjamin Moreland Executive Vice President and Chief Financial Officer Crown Castle International Corp. 1220 Augusta Drive, Suite 500 Houston, TX 77057-2261 Facsimile: (713) 570-3053 RE: Crown Castle International Corp. Form 10-K for the year ended December 31, 2007 Filed February 27, 2008 File No. 1-16441

Dear Mr. Moreland: We have completed our review of your Form 10-K and have no further comments at this time. Sincerely, / s / 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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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720
May 19, 2008
   Mr. W. Benjamin Moreland Executive Vice President and Chief Financial Officer Crown Castle International Corp. 1220 Augusta Drive, Suite 500 Houston, TX 77057-2261 Facsimile: (713) 570-3053
 RE: Crown Castle International Corp.
Form 10-K for the year ended December 31, 2007
  Filed February 27, 2008
  File No. 1-16441

Dear Mr. Moreland:
We have completed our review of your Form 10-K and have no further comments at this
time.
Sincerely,
          / s /  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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