United States securities and exchange commission logo

                     April 7, 2023

       Rodney M. Smith
       Chief Financial Officer
       American Tower Corporation
       116 Huntington Avenue
       Boston, MA 02116

                                                        Re: American Tower
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed February 23,
                                                            File No. 001-14195

       Dear Rodney M. Smith:

              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.


                     Division of Corporation Finance

                     Office of Real Estate & Construction