Correspondence 0001053507-23-000094 from AMERICAN TOWER CORP /MA/ (AMT) (CIK 0001053507) (AMT)
AMERICAN TOWER CORP /MA/ (AMT) (CIK 0001053507)
Date: March 28, 2023 · CIK: 0001053507 · Accession: 0001053507-23-000094
AI Filing Summary & Sentiment
File numbers found in text: 001-14195
Referenced dates: March 7, 2023
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction Attention: Paul Cline Re: American Tower Corporation Form 10-K for the year ended December 31, 2022 Filed on February 23, 2023 File No. 001-14195
Dear Mr. Cline and Ms. Monick:
By letter dated March 7, 2023, the Staff of the Securities and Exchange Commission (the “Staff”) provided certain comments to the annual report on Form 10-K filed on February 23, 2023 by American Tower Corporation (the “Company”).
As discussed between Ms. Jennifer Monick and our Senior Vice President and Chief Accounting Officer, Robert J. Meyer, on March 27, 2023, the Company is still engaged in a review of the information required to respond to the comments and plans to respond to the Staff by April 6, 2023.
If you have any questions or require any additional information, please do not hesitate to contact Marina A. Breed at 617-585-7770 or Robert J. Meyer at 617-585-7747.
Sincerely,
/s/ Marina A. Breed
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CORRESP 1 filename1.htm Document March 28, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, N.E. Washington, D.C. 20549 Attention: Paul Cline Jennifer Monick Re: American Tower Corporation Form 10-K for the year ended December 31, 2022 Filed on February 23, 2023 File No. 001-14195 Dear Mr. Cline and Ms. Monick: By letter dated March 7, 2023, the Staff of the Securities and Exchange Commission (the “Staff”) provided certain comments to the annual report on Form 10-K filed on February 23, 2023 by American Tower Corporation (the “Company”). As discussed between Ms. Jennifer Monick and our Senior Vice President and Chief Accounting Officer, Robert J. Meyer, on March 27, 2023, the Company is still engaged in a review of the information required to respond to the comments and plans to respond to the Staff by April 6, 2023. If you have any questions or require any additional information, please do not hesitate to contact Marina A. Breed at 617-585-7770 or Robert J. Meyer at 617-585-7747. Sincerely, /s/ Marina A. Breed Marina A. Breed, Esq. Vice President, Corporate Legal cc: Robert J. Meyer, Senior Vice President and Chief Accounting Officer Francesca L. Odell, Esq., Cleary Gottlieb Steen & Hamilton LLP Craig B. Brod, Esq., Cleary Gottlieb Steen & Hamilton LLP