-----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,
 Wu7UKQ/B/xKe87mtS3fWt2Tbi7ezFlbTYL3uSUos4oI/5UMILssshJiv5yD8ytRv
 CgZk58ZSVF4NmAZVx6SU8A==

<SEC-DOCUMENT>0000000000-07-034638.txt : 20070827
<SEC-HEADER>0000000000-07-034638.hdr.sgml : 20070827
<ACCEPTANCE-DATETIME>20070717112539
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-034638
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070717

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>amtownfc071307.pdf
<DESCRIPTION>NO FURTHER COMMENT LETTER, 12.31.06 10-K, 7.13.07, HAUBER/LITTLEPAGE
<TEXT>
<PDF>
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