United States securities and exchange commission logo February 29, 2024 Theodore B. Miller, Jr. Co-Managing Member of 4M Management Partners, LLC Boots Parallel 1, LP c/o 4M Management Partners, LLC 7800 Washington Ave., Suite 700 Houston, TX 77007 Re: Boots Parallel 1, LP Crown Castle Inc. DFAN14A Filed February 28, 2024 Filed By Boots Parallel 1, LP et. al. File No. 001-16441 Dear Theodore B. Miller: We have reviewed your filing and have the following comment. Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Defined terms used here have the same meaning as in your proxy statement. DFAN14A Filed February 28, 2024 Press Release Dated February 28, 2024 1. We note your assertion that the cooperation agreement "does not require Elliott to retain equity ownership in the Company" and Elliott is not "required to maintain an equity ownership position in the Company." However, Section 6 of the cooperation agreement requires Elliott to maintain a net long position of at least 1.0% in the Company's outstanding common stock. Please revise by issuing corrective disclosure in a new press release, or advise. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Shane Callaghan at 202-551-6977 or Christina Chalk at Theodore B. Miller, Jr. Boots Parallel 1, LP February 29, 2024 Page 2 202-551-3263. FirstName LastNameTheodore B. Miller, Jr. Sincerely, Comapany NameBoots Parallel 1, LP Division of Corporation Finance February 29, 2024 Page 2 Office of Mergers & Acquisitions FirstName LastName