December 3, 2024

William Heard
Manager
Heard Capital LLC
3 Garret Mountain Plaza, Suite 401
Woodland Park, NJ 07424

       Re: Heard Capital LLC
           Anterix Inc.
           Schedule 13D Filed by Heard Capital LLC et al.
           Filed July 29, 2024
           File No. 005-88631
Dear William Heard:

       We have conducted a limited review of the above-captioned filing and
have the
following comments.

        Please respond to this letter by amending the filing or by providing
the requested
information. If you do not believe our comments apply to your facts and
circumstances or
that an amendment is appropriate, please advise us why in a response letter.

       After reviewing any amendment to the filing and any information provided
in
response to these comments, we may have additional comments.

Schedule 13D Filed July 29, 2024
General

1.     We note the date of the event reported as requiring the filing of the
Statement was
       May 28, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing of a
Schedule
       13D within five business days after the date beneficial ownership of
more than five
       percent of a class of equity securities specified in Rule 13d-1(i)(1)
was acquired.
       Based on the May 28, 2024 event date, the Schedule 13D submitted on July
29, 2024
       was not timely filed. Please advise us why the Schedule 13D was not
filed within the
       required five business days after the date of the acquisition.
2.     Unlike the above-captioned Schedule 13D, we noticed that the Schedule
13G filed on
       February 13, 2023 by Heard Capital LLC did not include Heard Investment
Manager
       LLC, the William E. Heard Declaration of Trust, or William Heard as
reporting
       persons. Based on the disclosure provided in the referenced Schedule
13D, however,
 December 3, 2024
Page 2

       it appears that those newly identified reporting persons already had
beneficial
       ownership over the securities earlier reported in the associated
Schedule 13G as of
       the date of the event reported as requiring the filing of that Schedule
13G. Please
       advise us why those reporting persons were not included in that Schedule
13G.
        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 Brian Soares at 202-551-3690 or Nicholas
Panos at
202-551-3266.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Mergers &
Acquisitions