-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WKQ6brD6Zf+aeoJQDpYZXRQJX9XiIZZ+3FrJD1EpOXh3eTw2lQqL2B9I5a5Qz98v L1nwoQNZE55Fr/UsuEVWzQ== 0000000000-05-043524.txt : 20060913 0000000000-05-043524.hdr.sgml : 20060913 20050823153249 ACCESSION NUMBER: 0000000000-05-043524 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050823 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SBA COMMUNICATIONS CORP CENTRAL INDEX KEY: 0001034054 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATION SERVICES, NEC [4899] IRS NUMBER: 650716501 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: ONE TOWN CENTER RD STREET 2: THIRD FLOOR CITY: BOCA RATON STATE: FL ZIP: 33486 BUSINESS PHONE: 5619957670 MAIL ADDRESS: STREET 1: ONE TOWN CENTER RD STREET 2: THIRD FLOOR CITY: BOCA RATON STATE: FL ZIP: 33486 LETTER 1 filename1.txt Via U.S. Mail and Fax Mr. Anthony J. Macaione Chief Financial Officer SBA Communications Corporation 5900 Broken Sound Parkway NW Boca Raton, Florida 33487 August 23, 2005 RE: SBA Communications Form 10-K for the fiscal year ended December 31, 2004 Filed March 16, 2005 Form 10-QSB for the quarterly period March 31, 2005 File No. 000-30110 Dear Mr. Macaione: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. David A. R. Evans Salem Communications Corporation November 29, 2004 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----