December 13, 2006 Via Facsimile ((401) 276-6611) and U.S. Mail Eugene W. McDermott, Jr., Esq. Edwards Angell Palmer & Dodge LLP 2800 Financial Plaza Providence, RI 02903 Re: American Tower Corporation Response to comments issued December 4, 2006 re: Schedule TO- I filed November 29, 2006 SEC File No. 005-55211 Dear Mr. McDermott, Jr.: We note your response to our prior comment. While we do not agree with the analysis and conclusions set forth in your response letter, the staff of the Division of Corporation Finance will not undertake any further review of the Schedule TO-I at this time. Please direct any questions to me at (202) 551-3619. Sincerely, Daniel F. Duchovny Special Counsel Office of Mergers and Acquisitions UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE