May 22, 2025

Sunit Patel
Chief Financial Officer
Crown Castle Inc.
8020 Katy Freeway
Houston, Texas 77024

        Re: Crown Castle Inc.
            Form 10-K for the fiscal year ended December 31, 2024
            Form 10-Q for the quarterly period ended March 31, 2025
            File No. 001-16441
Dear Sunit Patel:

       We have reviewed your filings and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the year ended December 31, 2024
Critical Accounting Policies and Estimates
Accounting for Long-Lived Assets - Impairment Evaluation, page 48

1.     We note your disclosure that in light of the impairment of the Fiber
segment
       goodwill of approximately $5 billion, the Company conducted a review
during the
       fourth quarter of 2024, including analysis of both market-level and
segment-level
       information, and determined there was no impairment of its Fiber segment
long-lived
       assets. In performing your impairment testing, please tell us how you
considered the
       guidance in ASC 350-20-35-31 in performing your recoverability test for
your long-
       lived assets prior to your goodwill impairment test and how that may
have impacted
       such analysis, if any.
Form 10-Q for the quarterly period ended March 31, 2025
Condensed Consolidated Statement of Operations and Comprehensive Income (Loss),
page 4

2.     We note your presentation of income (loss) from discontinued operations
before
       gain (loss) from disposal, net of tax and gain (loss) from disposal of
discontinued
 May 22, 2025
Page 2

       operations, net of tax. Please tell us how your disclosure complies with
ASC 205-20-
       45-3A, which requires disclosure of the tax impact of all discontinued
operations as a
       separate component of income or loss. In addition, please reconcile the
difference
       between the $830 million reported as loss from disposal of discontinued
operations,
       net of tax and the $819 million reported as valuation allowance for
assets held for sale
       in your table on page 9.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Ameen Hamady at 202-551-3891 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Robert Collins