August 30, 2024

Paul Bullington
Chief Financial Officer
Uniti Group Inc.
2101 Riverfront Drive, Suite A
Little Rock , Arkansas 72202

       Re: Uniti Group Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Form 10-Q for the Fiscal Quarters Ended June 30, 2024
           File No. 001-36708
Dear Paul Bullington:

       We have reviewed your filing 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 the Consolidated Financial Statements
Note 2. Basis of Presentation and Consolidation
Immaterial Error Correction of Previously Issued Financial Statements, page 61

1.     We note you had an error for the three and nine months ended September
30, 2023 which
       you believe is immaterial. It is not clear to us why a non-GAAP measure
is noted as a
       basis to determine materiality. Please provide us with your materiality
analysis. Refer to
       the guidance in SAB 99.
Form 10-Q for the Fiscal Quarters Ended June 30, 2024
Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations.
Non-GAAP Financial Measures, page 51

2.     With regard to your Adjusted EBITDA reconciliation, please quantify what
is included in
       Other, net. We note the balance does not equal to the line item "Other,
net" in your
       Condensed Consolidated Statements of Income.
 August 30, 2024
Page 2

Liquidity and Capital Resources
Outlook, page 56

3.     Please expand your outlook discussion to analyze your ability to
generate and obtain
       adequate amounts of cash to meet requirements and plans for cash in the
short-term (i.e.,
       the next 12 months from the most recent fiscal period end required to be
presented) and
       separately in the long-term (i.e., beyond the next 12 months). We refer
to guidance in
       Item 303 of Regulation S-K.
        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 Inessa Kessman at 202-551-3371 or Robert Littlepage at
202-551-3361 if
you have questions regarding comments on the financial statements and related
matters.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology