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March 25, 2015
Via EDGAR
Tom Kluck
Legal Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3628
Re: | Communications Sales & Leasing, Inc. |
Amendment No. 4 to Form 10 |
Filed March 25, 2015 |
File No. 001-36708 |
Dear Mr. Kluck:
Concurrently with the filing of this letter, Communications Sales & Leasing, Inc. (the Company) is filing, via EDGAR, Amendment No. 4 to the Companys registration statement on Form 10 (File No. 001-36708) (the Registration Statement).
Amendment No. 4 to the Registration Statement includes as Exhibit 99.1 a revised Information Statement (the Information Statement), which reflects the status of the Companys NASDAQ listing application and the identity of its General Counsel, among other items. To facilitate the Staffs review, we are supplementally providing a copy of the Registration Statement and the Information Statement, marked to show changes from Amendment No. 3 to the Registration Statement filed on March 12, 2015.
As you know, the Company has requested acceleration of the effective date of the Registration Statement so that it may become effective at 9:30 a.m., Eastern Time, on March 26, 2015, or as soon as possible thereafter. Should you have any questions or comments concerning this filing, or desire any further information regarding the Registration Statement, please contact me at (302) 651-3090.
Sincerely,
/s/ Robert B. Pincus
Robert B. Pincus
cc: | Kenneth Gunderman, President and Chief Executive Officer |
Communications Sales & Leasing, Inc. |