AMERICAN TOWER CORP /MA/
RW, 2000-09-15
COMMUNICATIONS SERVICES, NEC
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                           American Tower Corporation
                              116 Huntington Avenue
                           Boston, Massachusetts 02116





                               September 15, 2000



By Facsimile and Direct (Modem) Transmission

Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention: Alison Toledo, Esq.

         Re:      Withdrawal of Registration Statement (No. 333-39030)

Ladies and Gentlemen:

         Pursuant to Rule 477 of the Securities Act of 1933,  please accept this
letter  as a request  for the  Commission's  consent  to the  withdrawal  of the
registration statement,  File No. 333-39030 (the "Registration  Statement"),  of
American Tower  Corporation.  The SEC Staff has communicated to us its view that
the proposed  transaction  is a private  placement  to be  completed  privately,
followed  by a resale  registration  statement.  Because the Company has made no
such offers to complete privately, and therefore a resale registration statement
is not appropriate,  the Company requests to withdraw the Registration Statement
effective as of September 15, 2000.

         Upon grant of the  Commission's  consent hereto,  please return a dated
copy of the order granting such withdrawal,  stating "Withdrawn upon the request
of the registrant,  the Commission consenting thereto," which is to be placed in
the file for the Registration Statement.

         Please  direct  all  inquiries  to  Norman A.  Bikales  of  Sullivan  &
Worcester LLP (counsel to American  Tower) at (617) 338-2854 or James D. Doherty
(617) 338-2961 of that office.

                                                 Very truly yours,


                                                 /s/ Justin D. Benincasa
                                                 Justin D. Benincasa



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