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<SEC-DOCUMENT>0000000000-06-060830.txt : 20070223
<SEC-HEADER>0000000000-06-060830.hdr.sgml : 20070223
<ACCEPTANCE-DATETIME>20061213104856
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-060830
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN TOWER CORP /MA/
		CENTRAL INDEX KEY:			0001053507
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATION SERVICES, NEC [4899]
		IRS NUMBER:				650723837
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

						December 13, 2006

Via Facsimile ((401) 276-6611) and U.S. Mail

Eugene W. McDermott, Jr., Esq.
Edwards Angell Palmer & Dodge LLP
2800 Financial Plaza
Providence, RI  02903

Re:	American Tower Corporation
	Response to comments issued December 4, 2006 re: Schedule TO-
I
	   filed November 29, 2006
	SEC File No. 005-55211

Dear Mr. McDermott, Jr.:

	We note your response to our prior comment.  While we do not
agree with the analysis and conclusions set forth in your response
letter, the staff of the Division of Corporation Finance will not
undertake any further review of the Schedule TO-I at this time.

      Please direct any questions to me at (202) 551-3619.

						Sincerely,


						Daniel F. Duchovny
						Special Counsel
						Office of Mergers and Acquisitions

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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