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SEC Comment Letter 0000000000-23-003498 to AMERICAN TOWER CORP /MA/ (AMT) (CIK 0001053507) (AMT)

AMERICAN TOWER CORP /MA/ (AMT) (CIK 0001053507)
Date: April 7, 2023 · CIK: 0001053507 · Accession: 0000000000-23-003498

AI Filing Summary & Sentiment

File numbers found in text: 001-14195

Date
April 7, 2023
Author
Not clearly detected
Form
UPLOAD
Company
AMERICAN TOWER CORP /MA/ (AMT) (CIK 0001053507)

Letter

United States securities and exchange commission logo April 7, 2023 Rodney M. Smith Chief Financial Officer American Tower Corporation 116 Huntington Avenue Boston, MA 02116 Re:American Tower Corporation Form 10-K for the year ended December 31, 2022 Filed February 23, 2023 File No. 001-14195 Dear Rodney M. Smith: 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

Show Raw Text
United States securities and exchange commission logo
April 7, 2023
Rodney M. Smith
Chief Financial Officer
American Tower Corporation
116 Huntington Avenue
Boston, MA 02116
Re:American Tower Corporation
Form 10-K for the year ended December 31, 2022
Filed February 23, 2023
File No. 001-14195
Dear Rodney M. Smith:
            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