Altice USA, Inc.
1 Court Square West
Long Island City, New York 11101
May 21, 2018
VIA EDGAR
Courtney Lindsay
AD Office 11 – Telecommunications
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: Altice USA, Inc.
Registration Statement on Form S-1
File No. 333-222475
Dear Mr. Lindsay:
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 May 23, 2018, at 4:00 p.m. Eastern Time or as soon thereafter as practicable. Please call Richard Alsop of Shearman & Sterling LLP at (212) 848-7333 to provide notice of effectiveness.
| Very truly yours, | |
|
| |
| Altice USA, Inc. | |
|
| |
| By: | /s/ David Connolly |
|
| David Connolly |
|
| Executive Vice President and General Counsel |
cc: Richard B. Alsop, Esq., Shearman & Sterling LLP
[Signature Page to Acceleration Request]
