CORRESP

0001193125-15-171990.txt : 20150624 0001193125-15-171990.hdr.sgml : 20150624 20150505155630 ACCESSION NUMBER: 0001193125-15-171990 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20150505 FILER: COMPANY DATA: COMPANY CONFORMED NAME: iHeartCommunications, Inc. CENTRAL INDEX KEY: 0000739708 STANDARD INDUSTRIAL CLASSIFICATION: RADIO BROADCASTING STATIONS [4832] IRS NUMBER: 741787536 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 E BASSE RD CITY: SAN ANTONIO STATE: TX ZIP: 78209 BUSINESS PHONE: 2108222828 MAIL ADDRESS: STREET 1: 200 EAST BASSE ROAD CITY: SAN ANTONIO STATE: TX ZIP: 78209 FORMER COMPANY: FORMER CONFORMED NAME: CLEAR CHANNEL COMMUNICATIONS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm CORRESP

LOGO

200 East Basse Road

San Antonio, Texas 78209

May 5, 2015

Via EDGAR Submission

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn:

Carlos Pacho, Senior Assistant Chief Accountant

Inessa Kessman

Terry French

Re:

iHeartCommunications, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2014

Filed February 19, 2015

File No. 001-09645

Ladies and Gentlemen:

On behalf of iHeartCommunications, Inc. (the “Company”), I refer to the letter to the Company, dated April 29, 2015, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) regarding the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. As discussed with Inessa Kessman on May 5, 2015, the Company requested additional time to provide a response to the aforementioned letter in order to allow the Company sufficient time to adequately address the comment raised by the Staff. Based on the discussion with Ms. Kessman, the Company plans to provide a response to the Commission on or before May 22, 2015. Thank you for this courtesy.

If you require additional information, please feel free to call me at (210) 832-3699.

Sincerely,

/S/ SCOT HAMILTON

Scot Hamilton

Senior Vice President, Chief Accounting Officer and Assistant Secretary

cc:	James S. Rowe

Brian D. Wolfe

Kirkland & Ellis LLP

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