American Tower Corporation
                              116 Huntington Avenue
                           Boston, Massachusetts 02116

                                                               February 11, 1999

Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C.  20549

Attention:  Barry Summer, Esq.
            Sean J. Klein, Esq.

         Re:      Withdrawal of Registration Statement (No. 333-71939)

Ladies and Gentlemen:

         Pursuant to Rule 477 of the Securities Act of 1933,  please accept this
letter  as a request  for the  Commission's  consent  to the  withdrawal  of the
registration  statement  on Form  S-1,  File No.  333-71939  (the  "Registration
Statement"),  of American Tower  Corporation.  American Tower requests that this
withdrawal be effective as of February 12, 1999. It is being  requested  because
the financial  information  contained in the Registration  Statement will become
stale as of February 12, 1999 under Rule 3-12 of Regulation S-X.  American Tower
intends to register the reoffer of securities by the selling stockholder,  which
was the  subject  of the  Registration  Statement,  on a Form  S-3  registration
statement which it will be eligible to use after February 17, 1999.

         Upon the grant of the  Commission's  consent  hereto,  please  return a
dated copy of the order  granting  such  withdrawal,  which  order  shall  state
"Withdrawn  upon  the  request  of the  registrant,  the  Commission  consenting
thereto," and which is to be placed in the file for the Registration Statement.

         Please  direct  all  inquiries  to  Norman A.  Bikales  of  Sullivan  &
Worcester LLP (counsel to American  Tower) at  617-338-2854  or Adam L. Benjamin
617-338-2835 of that office.

                                                 Very truly yours

                                                 /s/ Justin D. Benincasa
                                                 Justin D. Benincasa