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Published on September 9, 2020
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| Chicago, Illinois 60654 | ||||
| Elisabeth M. Martin | United States | |||
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| elisabeth.martin@kirkland.com | ||||
September 9, 2020
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Suying Li |
| Rufus Decker |
| Re: | Clear Channel Outdoor Holdings, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2019 |
| Filed February 27, 2020 |
| File No. 001-32663 |
Dear Ms. Li:
On behalf of our client, Clear Channel Outdoor Holdings, Inc. (the Company), this letter confirms my telephone conversation with you on September 9, 2020 regarding the Companys request for an extension of time to respond to the comment letter dated August 18, 2020 from the Staff of the Division of Corporation Finance.
As discussed, the Company requires additional time to prepare its response and currently expects to respond on or about Thursday, September 17, 2020. The Company appreciates this extension.
If you have any questions, please do not hesitate to contact me at (312) 404-1796.
| Sincerely, |
| /s/ Elisabeth M. Martin |
| Elisabeth M. Martin |
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