116 Huntington Avenue
Boston, MA 02116
September 23, 2009
BY EDGAR AND BY FAX (703) 813-3288
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Larry Spirgel | |
| Robert S. Littlepage, Jr. | ||
| Melissa Hauber |
| Re: | American Tower Corporation | |
| Form 10-K for Fiscal Year Ended December 31, 2008 | ||
| Filed February 26, 2009 | ||
| File No. 1-14195 | ||
| Form 10-Q for Fiscal Quarter Ended June 30, 2009 | ||
| File No. 1-14195 | ||
Ladies and Gentlemen:
On behalf of American Tower Corporation (the “Company”), we refer to the letter dated September 9, 2009 (the “Letter”) from the staff of the Commission (the “Staff”) relating to the Company’s Annual Report on Form 10-K for the year ended December 31, 2008 and Quarterly Report on Form 10-Q for fiscal quarter ended June 30, 2009. As discussed with the Staff in a telephone exchange with Melissa Hauber on September 23, 2009, we request an extension to the 10 business day response requirement noted in the Letter. With Staff approval, we will provide responses to the Letter no later than October 7, 2009. We believe the additional time is required to properly review and finalize the responses.
If you require additional information, please telephone the undersigned at (617) 375-7500.
| Very truly yours, |
| /s/ Edmund DiSanto |
| Edmund DiSanto |
| Executive Vice President, Chief Administrative Officer and General Counsel |
| cc: | Thomas A. Bartlett | |
| Michael John McCormack, Esq. | ||
| Mneesha O. Nahata, Esq. | ||
| American Tower Corporation | ||
| Thomas V. Milbury | ||
| Deloitte & Touche LLP | ||
| Sandra L. Flow, Esq. | ||
| Cleary Gottlieb Steen & Hamilton LLP |
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