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                             May 21, 2024

       Daniel K. Schlanger
       Chief Financial Officer
       Crown Castle Inc.
       8020 Katy Freeway
       Houston, TX 77024-1908

                                                        Re: Crown Castle Inc.
                                                            Form 10-K for the 
fiscal year ended December 31, 2023
                                                            File No. 001-16441

       Dear Daniel K. Schlanger:

              We have limited our review of your filing to the financial 
statements and related
       disclosures and have the following comments.

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

                                                        After reviewing your 
response to this letter, we may have additional comments.

       Form 10-K for the fiscal year ended December 31, 2023

       Notes to Consolidated Financial Statements
       Note 3. Revenues, page 66

   1.                                                   We observed a decrease 
in total contracted amounts from $40.2 billion as of December
                                                        31, 2022 to $38.7 
billion as of December 31, 2023. However, we note an increase in total
                                                        deferred site rental 
receivables for the same comparable periods. Please provide us with
                                                        the factors 
contributing to these fluctuations and the relationship between contracted
                                                        amounts and deferred 
site rental receivables. Also, please consider expanding your
                                                        MD&A disclosure to 
address the facts and circumstances that drove the changes and
                                                        whether these 
fluctuations represent a trend that have or are reasonably likely to have a
                                                        material impact on your 
operations. Refer to Item 303 of Regulation S-K.
       Note 13. Leases, page 79

   2.                                                   Please tell us your 
consideration for expanding your disclosure to provide disclosures
                                                        required by ASC 
842-20-50-4, as applicable, for your finance leases.
 Daniel K. Schlanger
Crown Castle Inc.
May 21, 2024
Page 2

       In closing, we remind you that the company and its management are 
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, 
comments, action or
absence of action by the staff.

       Please contact Kellie Kim at 202-551-3129 or Isaac Esquivel at 
202-551-3395 with any
questions.



                                                          Sincerely,
FirstName LastNameDaniel K. Schlanger
                                                          Division of 
Corporation Finance
Comapany NameCrown Castle Inc.
                                                          Office of Real Estate 
& Construction
May 21, 2024 Page 2
cc:       Robert S. Collins
FirstName LastName