<SEC-DOCUMENT>0000947871-24-000663.txt : 20240906
<SEC-HEADER>0000947871-24-000663.hdr.sgml : 20240906
<ACCEPTANCE-DATETIME>20240807161941
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000947871-24-000663
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240807

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Altice USA, Inc.
		CENTRAL INDEX KEY:			0001702780
		STANDARD INDUSTRIAL CLASSIFICATION:	CABLE & OTHER PAY TELEVISION SERVICES [4841]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				383980194
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 COURT SQUARE WEST
		CITY:			LONG ISLAND CITY
		STATE:			NY
		ZIP:			11101
		BUSINESS PHONE:		(516) 803-2300

	MAIL ADDRESS:	
		STREET 1:		1 COURT SQUARE WEST
		CITY:			LONG ISLAND CITY
		STATE:			NY
		ZIP:			11101
</SEC-HEADER>
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<P STYLE="font: 12pt/120% Times New Roman, Times, Serif; margin: 0"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 79px; width: 77px"></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Altice USA, Inc.</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">1 Court Square West</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Long Island City, New York 11101</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">August 7, 2024</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Office of Technology</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">100 F Street N.E.</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 45pt; text-indent: -45pt">Attention: Claire DeLabar</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 45pt">Robert Littlepage</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in"><B>Re: Altice USA, Inc.</B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in"><B>Form 10-K for the Fiscal Year Ended December 31, 2023</B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in"><B>File No. 001-38126</B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt; text-align: justify">This letter responds to the comment letter
from the Staff of the Securities and Exchange Commission (the &#8220;Staff&#8221;), dated June 26, 2024, concerning the Annual Report
on Form 10-K for Fiscal Year Ended December 31, 2023 of Altice USA, Inc. (the &#8220;Company&#8221;).</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt; text-align: justify"><I><U>Form 10-K for the Fiscal Year Ended
December 31, 2023, page 50</U></I></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/120% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><I>1.</I></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><I>We note that you propose changing
Operating Free Cash Flow to Adjusted EBITDA less Capital Expenditures. Adjusted EBITDA less Capital Expenditures is a Non-GAAP measure
that combines attributes of both performance and liquidity measures (i.e. both accrual and cash items). Therefore, this measure violates
the guidance in C&amp;DI Question 100.01 that precludes presentation of a performance measure that excludes cash operating expenses. Please
confirm that you will not disclose this measure in future filings.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt/112% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt; text-align: justify">The Company respectfully acknowledges the
Staff&#8217;s comment. The Company advises the Staff that it will not disclose &#8220;Operating Free Cash Flow&#8221; or &#8220;Adjusted
EBITDA less Capital Expenditures&#8221; measures in future filings. The Company did not include such measures in its quarterly report
on Form 10-Q and earnings release for the quarterly period ended June 30, 2024.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">The Company acknowledges that the Staff may have additional comments after
reviewing this response letter.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt">The Company appreciates your assistance in reviewing this response
letter. Please direct any questions or comments regarding this filing to Richard Alsop at richard.alsop@aoshearman.com.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 6pt 3.5in">Sincerely,</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in"><U>/s/ Marc Sirota </U></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in">Marc Sirota</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in">Chief Financial Officer</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in">Altice USA, Inc.</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">cc:&#9;</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Michael E. Olsen, <I>Altice USA, Inc</I>.</P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0">Richard B. Alsop, Esq., <I>Allen Overy Shearman Sterling US LLP</I></P>

<P STYLE="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0"></P>

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