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SEC Company Response from GRAY MEDIA, (GTN) — Aug 15, 2011

GRAY MEDIA, INC
Date: Aug. 15, 2011 · CIK: 0000043196 · Accession: 0000950123-11-077308

AI Filing Summary & Sentiment

File numbers found in text: 001-13796

Referenced dates: August 2, 2011

Date
August 15, 2011
Author
By
Form
CORRESP
Company
GRAY MEDIA, INC

Letter

VIA EDGAR United States Securities and Exchange Commission Gray Television, Inc. Form 10-K for fiscal year ended December 31, 2010 Filed March 11, 2011 File No. 001-13796

Dear Mr. Spirgel:

Reference is made to the comments of the Staff of the United States Securities and Exchange Commission (the “Staff”) in your letter dated August 2, 2011 (the “Comment Letter”) with respect to the Annual Report on Form 10-K of Gray Television, Inc. (“Gray” or the “Company”) for the fiscal year ended December 31, 2010.

The Staff has requested that the Company respond to the Comment Letter within 10 business days from the date thereof or advise the Staff when the response will be provided.

In light of the timing of the receipt of the Comment Letter, the Company respectfully requests an extension of time for the provision of responses thereto, and undertakes to provide the Staff with our response on or prior to, August 30, 2011.

If the Staff has any comments or questions related to this response, please contact the undersigned by telephone at 404-504-9828, fax at 404-261-9607 or email at jim.ryan@gray.tv

Sincerely,
Gray Television, Inc.

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corresp

Gray Television, Inc.

4370 Peachtree Road NE Atlanta, GA 30319

Phone: 404-504-9828 Fax: 404-261-9607

August 15, 2011

VIA EDGAR

Mr. Larry Spirgel

Assistant Director

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Re:

    Gray Television, Inc.

Form 10-K for fiscal year ended December 31, 2010

Filed March 11, 2011

File No. 001-13796

Dear Mr. Spirgel:

Reference is made to the comments of the Staff of the United States Securities and Exchange
Commission (the “Staff”) in your letter dated August 2, 2011 (the “Comment Letter”) with respect to
the Annual Report on Form 10-K of Gray Television, Inc. (“Gray” or the “Company”) for the fiscal
year ended December 31, 2010.

The Staff has requested that the Company respond to the Comment Letter within 10 business days from
the date thereof or advise the Staff when the response will be provided.

In light of the timing of the receipt of the Comment Letter, the Company respectfully requests an
extension of time for the provision of responses thereto, and undertakes to provide the Staff with
our response on or prior to, August 30, 2011.

If the Staff has any comments or questions related to this response, please contact the undersigned
by telephone at 404-504-9828, fax at 404-261-9607 or email at jim.ryan@gray.tv

Sincerely,

Gray Television, Inc.

    By:

    /s/ James C. Ryan

James C. Ryan

    Senior Vice President and Chief Financial Officer

    Gray Television, Inc.

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