Form: CORRESP

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September 14, 2009

LOGO

September 14, 2009

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:     Mr. Kyle Moffatt

 

Re: Clear Channel Outdoor Holdings, Inc. (the “Company”)

Form 10-K for the fiscal year ended December 31, 2008, filed March 2, 2009

File No. 001-32663

Dear Mr. Moffat:

This letter is in response to the Staff’s letter dated August 28, 2009. The Company expects to file its responses to the Staff’s comments relating to the above-referenced Form 10-K by September 25, 2009.

 

Very truly yours,

/s/ Herbert W. Hill, Jr.

Herbert W. Hill, Jr.
Senior Vice President and Chief Accounting Officer

 

cc: Randall T. Mays

President and Chief Financial Officer