SEC Comment Letter 0000000000-24-009038 to Altice USA, Inc. (ATUS) (CIK 0001702780) (OPTU)
Altice USA, Inc. (ATUS) (CIK 0001702780)
Date: Aug. 8, 2024 · CIK: 0001702780 · Accession: 0000000000-24-009038
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File numbers found in text: 001-38126
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August 8, 2024
Marc Sirota
Chief Financial Officer
Altice USA, Inc.
1 Court Square West
Long Island City, NY 11101
Re:Altice USA, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
Response dated August 7, 2024
File No. 001-38126
Dear Marc Sirota:
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 Technology