# EDGAR Filing Document

**Accession Number:** 0001053507
**File Stem:** 0001053507-23-000094
**Filing Date:** 2023-3
**Character Count:** 2646
**Document Hash:** 9941839ecd0267086baa08bb3967c3ff
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001053507-23-000094.hdr.sgml**: 20230505

**ACCESSION NUMBER**: 0001053507-23-000094

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230328

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AMERICAN TOWER CORP /MA/
- **CENTRAL INDEX KEY:** 0001053507
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 650723837
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 116 HUNTINGTON AVE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02116
- **BUSINESS PHONE:** 6173757500

**MAIL ADDRESS:**
- **STREET 1:** 116 HUNTINGTON AVE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02116

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN TOWER SYSTEMS CORP
- **DATE OF NAME CHANGE:** 19980128

![image_0.jpg](image_0.jpg)

March 28, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Paul Cline Jennifer Monick

---

| | |
|:---|:---|
| **Re:** | **American Tower Corporation**<br>**Form 10-K for the year ended December 31, 2022**<br>**Filed on February 23, 2023**<br>**File No. 001-14195** |

---

Dear Mr. Cline and Ms. Monick:

By letter dated March 7, 2023, the Staff of the Securities and Exchange Commission (the "***<u>Staff</u>***") provided certain comments to the annual report on Form 10-K filed on February 23, 2023 by American Tower Corporation (the "***<u>Company</u>***").

As discussed between Ms. Jennifer Monick and our Senior Vice President and Chief Accounting Officer, Robert J. Meyer, on March 27, 2023, the Company is still engaged in a review of the information required to respond to the comments and plans to respond to the Staff by April 6, 2023.

If you have any questions or require any additional information, please do not hesitate to contact Marina A. Breed at 617-585-7770 or Robert J. Meyer at 617-585-7747.

Sincerely,<br><u>/s/ Marina A. Breed&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br>Marina A. Breed, Esq.&nbsp;&nbsp;&nbsp;&nbsp;<br>Vice President, Corporate Legal<br>

---

| | |
|:---|:---|
| cc: | Robert J. Meyer, Senior Vice President and Chief Accounting Officer |
| | Francesca L. Odell, Esq., Cleary Gottlieb Steen & Hamilton LLP |
| | Craig B. Brod, Esq., Cleary Gottlieb Steen & Hamilton LLP |

---

<br>