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Correspondence 0000947871-24-000562 from Altice USA, Inc. (ATUS) (CIK 0001702780) (OPTU)

Altice USA, Inc. (ATUS) (CIK 0001702780)
Date: June 5, 2024 · CIK: 0001702780 · Accession: 0000947871-24-000562

AI Filing Summary & Sentiment

File numbers found in text: 001-38126

Referenced dates: May 29, 2024

Date
June 5, 2024
Author
Not clearly detected
Form
CORRESP
Company
Altice USA, Inc. (ATUS) (CIK 0001702780)

Letter

VIA EDGAR Office of Technology Division of Corporation Finance United States Securities and Exchange Commission Re: Altice USA, Inc. Form 10-K for the Fiscal Year Ended December 31, Filed February 15, 2024 File No. 001-38126

Dear Ms. DeLabar and Mr. Littlepage:

On behalf of Altice USA, Inc. (the “Company”), I am writing in response to your comment letter dated May 29, 2024 regarding the Company’s Form 10-K for the fiscal year ended December 31, 2023 (the “Comment Letter”). As discussed with you over the phone, we respectfully request an extension to until June 19, 2024 to respond to the Comment Letter.

Thank you for your consideration of our request for an extension. If you have any questions or require further information regarding this request, please contact me at (212)-848-7333 or Richard.Alsop@AOShearman.com.

Yours truly,

/s/ Richard Alsop

Allen Overy Shearman Sterling US LLP

cc: Marc Sirota, Altice USA, Inc.

Mathew Bazley, Altice USA, Inc.

Show Raw Text
CORRESP
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filename1.htm

June 5, 2024

VIA EDGAR

Ms. Claire DeLabar and Mr. Robert Littlepage

Office of Technology

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:  Altice USA, Inc.

Form 10-K for the Fiscal Year Ended December 31,
2023

Filed February 15, 2024

File No. 001-38126

Dear Ms. DeLabar and Mr. Littlepage:

On behalf of Altice USA, Inc. (the “Company”), I am writing
in response to your comment letter dated May 29, 2024 regarding the Company’s Form 10-K for the fiscal year ended December 31, 2023
(the “Comment Letter”). As discussed with you over the phone, we respectfully request an extension to until June 19, 2024
to respond to the Comment Letter.

Thank you for your consideration of our request for an extension. If you
have any questions or require further information regarding this request, please contact me at (212)-848-7333 or Richard.Alsop@AOShearman.com.

Yours truly,

/s/ Richard Alsop

Allen Overy Shearman Sterling US LLP

cc:  Marc Sirota, Altice USA, Inc.

Mathew Bazley, Altice USA, Inc.