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CCICrown Castle

Real estate · REIT · NYSE
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SEC comment letters, last 20 years

1 review of CCI's filings by SEC staff

UPLOAD and CORRESP
ReviewsRead ↓
1
latest letter 2017-05-03
Questions asked
1
each answered in the company's own letter
No closing letter
0
reviews without a letter saying the staff completed it

When the SEC's staff reviews a filing, it writes to the company with numbered questions, and the company answers each one in a letter. SEC publishes the exchange once the review is over, at least 20 business days later. A question is not an accusation; most reviews end with the company adding detail to its next filing.

Form 10-K for the fiscal year ended December 31, 2016

2017-05-03 to 2017-05-26 · 1 question · 1 letter from the SEC, 1 from the company
Review closed 2017-05-26
Non-GAAP measures
Form 8-K filed January 25, 2017 · Exhibit 99.1
SEC asked
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.
CCI answered
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.

* * * *

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 ↗
In its next report

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

From the SEC's correspondence on EDGAR: staff letters (form UPLOAD) and company letters (form CORRESP), 18 letters filed since 2017-05-03. Questions and answers are matched by their numbers; topics come from words in each question. The reports are compared word for word (same form, before the first SEC letter against the first report after the company's reply). No AI.

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