SEC Comment Letter for GRAY MEDIA, (GTN) — Sep 21, 2011

GRAY MEDIA, INC
Date: Sept. 21, 2011 · CIK: 0000043196 · Accession: 0000000000-11-056230

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AI Filing Summary & Sentiment

File numbers found in text: 001-13796

Date

September 21, 2011

Author

Jones Day

Form

UPLOAD

Company

GRAY MEDIA, INC

Letter

September 21, 2011 Via E-mail Hilton H. Howell, Jr. Vice-Chairman and Chief Executive Officer Gray Television, Inc. 4370 Peachtree Road, NE Atlanta, Georgia 30319 Re: Gray Television, Inc. Form 10-K for fiscal year ended December 31, 2010 And Documents Incorporated by Reference Filed March 11, 2011 File No. 001-13796

Dear Mr. Howell: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/ s / L a r r y S p i r g e l
Larry Spirgel
A s s i s t a n t D i r e c t o r cc: Via E-mail
Mark L. Hanson, Esq.
Jones Day

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September 21, 2011
 Via E-mail

Hilton H. Howell, Jr. Vice-Chairman and Chief Executive Officer Gray Television, Inc. 4370 Peachtree Road, NE Atlanta, Georgia 30319
Re: Gray Television, Inc.
  Form 10-K for fiscal year ended December 31, 2010
And Documents Incorporated by Reference Filed March 11, 2011 File No. 001-13796

Dear Mr. Howell:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
                    / s /  L a r r y  S p i r g e l
Larry Spirgel
        A s s i s t a n t  D i r e c t o r    cc: Via E-mail

Mark L. Hanson, Esq.
 Jones Day

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