United States securities and exchange commission logo March 23, 2021 Thomas M. Rutledge Chairman and Chief Executive Officer CCO HOLDINGS LLC 400 Atlantic Street, 10th Floor Stamford, Connecticut 06901 Re: CCO HOLDINGS LLC Registration Statement on Form S-4 Filed March 18, 2021 File No. 333-254465 Dear Mr. Rutledge: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Kathleen Krebs, Special Counsel, at 202-551-3350 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology