Company: CCO
Filing Date: 2025-06-12
Form Type: CORRESP
Source: 0001334978-25-000016
Chunk: 0

Company: Clear Channel Outdoor Holdings, Inc.
Filing Date: 2025-06-12
Form: CORRESP
Chunk 0
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June 12, 2025 Via EDGAR Submission U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549

| Attention: |     | Valeria Franks 
 Suying Li      |     |                                                   |
|            |     | Re:            |     | Clear Channel Outdoor Holdings, Inc.              
 Form 10-K for Fiscal Year Ended December 31, 2024 
 Response dated May 20, 2025                       
 File No. 001-32663                                |

Ladies and Gentlemen: Set forth below is the response of Clear Channel Outdoor Holdings, Inc., a Delaware corporation (the “Company”), to the comment received from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission by letter dated May 30, 2025 with respect to the Company’s response letter dated May 20, 2025, which provided responses to the Staff’s comment letter dated May 6, 2025 related to the Company’s Annual Report on Form 10-K filed on February 24, 2025 (the “Form 10-K”) and Item 2.02 Form 8-K filed on May 1, 2025. For your convenience, the response is prefaced by the exact text of the Staff’s comment in bold, italicized text below. Form 10-K for Fiscal Year Ended December 31, 2024 Consolidated Financial Statements Consolidated Statements of Loss, page 49 1. We read your response to prior comment 1. We note on page 65 you disclose revenue from leases of $499.6 million, $675.5 million, and $672.7 million for fiscal years 2024, 2023, and 2022, respectively. Please present revenues and direct operating expenses associated with services, leasing activities, and tangible products separately on the face of your consolidated statement of loss, if they present more than 10% of total revenues in any period presented. Revenues for items that represent less than 10% of total revenues may be aggregated with revenues for other items that also represent less than 10% of total revenues. Direct operating expenses should be combined in the same manner as the related revenues. Refer to Rules 5-03.1 and 5-03.2 of Regulation S-X. Response : The Company acknowledges the Staff’s comment and appreciates