300 North LaSalle
		Chicago, Illinois 60654
Elisabeth M. Martin		United States
To Call Writer Directly:
+1 312 862 3055		+1 312 862 2000		Facsimile:
		www.kirkland.com		+1 312 862 2200
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 Company’s 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.

 

 

Beijing

Boston

Dallas

Hong Kong

Houston

London

Los Angeles

Munich

New York

Palo Alto

Paris

San Francisco

Shanghai

Washington, D.C.