Company: CCO
Filing Date: 2025-05-20
Form Type: CORRESP
Source: 0001334978-25-000014
Chunk: 0

Company: Clear Channel Outdoor Holdings, Inc.
Filing Date: 2025-05-20
Form: CORRESP
Chunk 0
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May 20, 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, 2024Item 2.02 Form 8-K filed May 1, 2025File 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 comments received from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission by letter dated May 6, 2025 with respect 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, each response is prefaced by the exact text of each of the Staff’s comments in bold, italicized text below. Form 10-K for Fiscal Year Ended December 31, 2024 Consolidated Statements of Loss, page 49 1. Please tell us your consideration of separately presenting revenue and direct operating expenses associated with tangible products, services and leasing activities, if they represent more than 10% of total revenue in any period presented. Revenue for items that represents less than 10% of total revenue may be aggregated with revenue for other items that also represents less than 10% of total revenue. Direct operating expenses should be combined in the same manner as the related revenue. Refer to Rules 5-03.1 and 5-03.2 of Regulation S-X. Response : The Company has considered the separate presentation of revenue required by Rules 5-03.1 and 5-03.2 of Regulation S-X and informs the Staff that the Company believes that its current aggregated presentation for revenue and direct operating expenses is appropriate based on the following considerations: • The Company derives nearly all of its revenue from the provision of services, specifically providing out-of-home advertising solutions on displays that the Company owns or operates, including related creative and operational services, such as advertisement design, printing and installation. • In