Form 10-K for the fiscal year ended December 31, 2016
We note your presentation of the measure site rental gross margin. As this measure appears to be a non-GAAP measure, in future filings please provide the disclosures required by Item 10(e)(1)(i) of Regulation S-K.
We acknowledge the Staff’s comment and, in future filings, we will provide the disclosures required by Item 10(e)(1)(i) of Regulation S-K with respect to our presentation of site rental gross margin.
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If you would like to discuss our responses to the comment or if you would like to discuss any other matters, please contact the undersigned at (713) 570-5105. In my absence, please contact Ken Simon, Senior Vice President and General Counsel at (713) 570-5101. Read in the reply ↗
First report after the company's reply of 2017-05-15: 10-Q filed 2017-08-07 ↗, against the 10-Q filed 2016-11-01 ↗.
Tickdelta does not hold the text of both reports, so they are not compared here.
Also in this review: closing letter, 2017-05-26