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                              May 3, 2024

       Theodore B. Miller, Jr.
       President
       Boots Capital Management, LLC
       7800 Washington Ave., Suite 700
       Houston, TX 77007

                                                        Re: Boots Capital 
Management, LLC
                                                            Crown Castle Inc.
                                                            DFAN14A Filed May 
1, 2024
                                                            Filed By Boots 
Parallel 1, LP et al.
                                                            File No. 001-16441

       Dear Theodore B. Miller:

                                                        We have reviewed your 
filing and have the following comment.

               Please respond to this comment by providing the requested 
information or advise us as
       soon as possible when you will respond. If you do not believe our 
comment applies to your facts
       and circumstances, please tell us why in your response.

              After reviewing your response to this comment, we may have 
additional comments. All
       defined terms used herein have the same meaning as in your soliciting 
materials.

       DFAN14A Filed May 1, 2024

       General Comments

   1.                                                   Refer to the following 
statement on slide 12 of the ISS Presentation:

                                                              "Contrary to 
Delaware Court directives, expanded the Board in the late-stages of a
                                                            proxy contest and 
subsequently reversed coursed following court scrutiny" (emphasis
                                                            added).

                                                        Please do not use this 
or similar statements in future soliciting materials without providing
                                                        a proper factual 
foundation for the statement. In addition, as to matters for which Boots
                                                        does have a proper 
factual foundation, please avoid making statements about those matters
                                                        that go beyond the 
scope of what is reasonably supported by the factual foundation. Please
                                                        note that 
characterizing a statement as one   s opinion or belief does not eliminate the 
need
                                                        to provide a proper 
factual foundation for the statement; there must be a reasonable basis
 Theodore B. Miller, Jr.
Boots Capital Management, LLC
May 3, 2024
Page 2
         for each opinion or belief that the filing persons express. See Note 
(b) to Rule 14a-9.
        We remind you that the filing persons are responsible for the accuracy 
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

      Please direct any questions to Shane Callaghan at 202-551-6977 or 
Christina Chalk at
202-551-3263.



FirstName LastNameTheodore B. Miller, Jr.                      Sincerely,
Comapany NameBoots Capital Management, LLC
                                                               Division of 
Corporation Finance
May 3, 2024 Page 2                                             Office of 
Mergers & Acquisitions
FirstName LastName