Company: CCO
Filing Date: 2025-05-20
Form Type: CORRESP
Source: 0001334978-25-000014
Chunk: 2

Company: Clear Channel Outdoor Holdings, Inc.
Filing Date: 2025-05-20
Form: CORRESP
Chunk 2
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 : In addition to depreciation and amortization, the Company presents impairment charges and losses on classification as held for sale or disposal, net, as separate line items within the table in the “Loss from Discontinued Operations” section of Note 3. Further, while not significant, loss on extinguishment of debt and debt modification expense are disclosed in footnote (4) to that table. The Company did not identify any other significant noncash operating items for the periods presented.

• Significant investing noncash items : Similarly, the Company did not identify any significant investing noncash items related to discontinued operations for the periods presented. However, accrued but unpaid capital expenditures are disclosed in the “Capital Expenditures of Discontinued Operations” section of Note 3.

As a result, the Company believes its disclosures comply with the requirements of ASC 205-20-50-5B(c)(2).

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Item 2.02 Form 8-K filed May 1, 2025 Adjusted EBITDA, page 5 3. Your presentation of total segments adjusted EBITDA on page 5 appears to be a non-GAAP measure and should be reconciled to its most directly comparable GAAP measure. However, once reconciled it would appear such measure may include adjustments that are inconsistent with the applicable non-GAAP guidance. In this regard, adjusting for corporate expenses appears to present a non-GAAP measure that excludes normal, recurring, cash operating expenses. Therefore, please revise to remove this measure from your earnings releases. Refer to Item 10(e)(1)(i)(B) of Regulation S-K and Questions 104.04 and 100.01 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations. Response : The Company acknowledges the Staff’s comment and informs the Staff that the Company will remove the measure of Total Segment Adjusted EBITDA in its future Form 8-K filings. * * * * We hope that the foregoing has been responsive to the Staff’s comments. Should you have any questions relating to any of the foregoing, please feel free to contact the undersigned at (210) 874-2722 or by e-mail at jasondilger@clearchannel.com.

| Sincerely,                                        |
| /s/ Jason A. Dilger                               |
| Jason A. Dilger                                   
 Senior Vice President andChief Accounting Officer |

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