Altice USA, Inc.
1111 Stewart Avenue
Bethpage, NY 11714
June 16, 2017
VIA EDGAR
Larry Spirgel
Assistant Director
AD Office 11 — Telecommunications
Division of Corporation Finance
Securities and Exchange Commission
Mail Stop 3720
100 F Street N.E.
Washington, D.C. 20549
Re: Altice USA, Inc.
Registration Statement on Form S-1
File No. 333-217240
Dear Mr. Spirgel:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective June 20, 2017, at 4:00 p.m. Eastern Time or as soon thereafter as practicable. Please call Richard Alsop at (212) 848-7333 to provide notice of effectiveness.
| Very truly yours, | |
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| Altice USA, Inc. | |
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| By: | /s/ David Connolly |
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| David Connolly |
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| Executive Vice President and General Counsel |
cc: Richard B. Alsop, Esq., Shearman & Sterling LLP
[Signature Page to Acceleration Request]
