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SEC Comment Letter for CROWN CASTLE INC. (CCI) (CIK 0001051470) (CCI) — Jun 12, 2015

CROWN CASTLE INC. (CCI) (CIK 0001051470)
Date: June 12, 2015 · CIK: 0001051470 · Accession: 0000000000-15-031446

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-16441

Date
February 19, 2015
Author
/s/ Wilson K. Lee
Form
UPLOAD
Company
CROWN CASTLE INC. (CCI) (CIK 0001051470)

Letter

June 12 , 2015 Via E -mail Jay A. Brown Senior Vice President, Chief Financial Officer and Treasurer Crown Castle International Corp. 1220 Augusta Drive, Suite 600 Houston, TX 77057

Re: Crown Castle International Corp. Form 10 -K for the Year Ended December 31 , 2014 Filed February 19, 2015 File No s. 001-16441

Dear M r. Brown :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.

Sincerely,
/s/ Wilson K. Lee

Show Raw Text
June 12 , 2015

Via E -mail
Jay A. Brown
Senior Vice President, Chief  Financial  Officer  and Treasurer
Crown Castle International  Corp.
1220 Augusta Drive, Suite 600
Houston, TX 77057

Re: Crown Castle International Corp.
 Form 10 -K for the Year Ended December 31 , 2014
 Filed February 19, 2015
File No s. 001-16441

Dear M r. Brown :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
feder al securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes  the
information the Securities Exchange Act of 1934 and all applicable ru les require.

Sincerely,

 /s/ Wilson K. Lee

Wilson K. Lee
Senior Staff Accountant