SBA Communications REIT Corporation
8051 Congress Avenue
Boca Raton, Florida 33487
December 1, 2016
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Jennifer Gowetski, Senior Counsel | |
| Rahul K. Patel, Staff Attorney | ||
| Re: | SBA Communications REIT Corporation | |
| Registration Statement on Form S-4 | ||
| File No. 333-213949 | ||
Dear Ms. Gowetski:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SBA Communications REIT Corporation hereby requests acceleration of the effective date of the above-referenced registration statement, as amended, so that it may become effective at 11:00 a.m. Eastern Standard Time on December 5, 2016, or as soon as practicable thereafter.
| Very truly yours, | ||
| SBA Communications REIT Corporation | ||
| By: | /s/ Thomas P. Hunt | |
| Name: | Thomas P. Hunt | |
| Title: | Executive Vice President, Chief Administrative Officer and General Counsel | |
| cc: | Kara L. MacCullough, Esq. | |
Greenberg Traurig, P.A. | ||
| cc: | Joseph Coco, Esq. | |
Skadden, Arps, Slate, Meagher & Flom LLP | ||
