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SEC Company Response from GRAY MEDIA, (GTN) — May 21, 2009

GRAY MEDIA, INC
Date: May 21, 2009 · CIK: 0000043196 · Accession: 0000950144-09-004510

AI Filing Summary & Sentiment

File numbers found in text: 001-13796

Referenced dates: May 14, 2009

Date
May 21, 2009
Author
Not clearly detected
Form
CORRESP
Company
GRAY MEDIA, INC

Letter

United States Securities and Exchange Commission Gray Television, Inc. Form 10-K for Fiscal Year Ended December 31, 2008 Filed March 31, 2009 Form 10-Q for the quarter ended March 31, 2009 filed May 8, 2009 File No. 001-13796

Dear Mr. Spirgel:

Reference is made to the comments of the Staff of the Securities and Exchange Commission (the “Staff”) in your letter dated May 14, 2009 (the “Comment Letter”) with respect to the Annual Report on Form 10-K of Gray Television, Inc. (the “Company”) for the fiscal year ended December 31, 2008 and the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2009.

The Staff has requested that the Company respond to the Comment Letter within 10 business days or advise when it will provide the Staff with a response. We are currently drafting our response to the comments contained in the Comment Letter. We plan to provide you with our response over EDGAR on, or prior to, Monday, June 15, 2009.

If you have any questions or comments related to this response, please contact me by telephone at (404) 504-9828, fax (404) 261-9607 or email at jim.ryan@gray.tv.

Very truly yours,
Gray Television, Inc.

Show Raw Text
CORRESP
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filename1.htm

SEC CORRESPONDENCE / GRAY TELEVISION, INC.

Gray

Television, Inc.

May 21, 2009

VIA ELECTRONIC TRANSMISSION

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, 2008 Filed March 31, 2009

Form 10-Q for the quarter ended March 31, 2009 filed May 8, 2009

File No. 001-13796

Dear Mr. Spirgel:

Reference is made to the comments of the Staff of the Securities and Exchange Commission (the
“Staff”) in your letter dated May 14, 2009 (the “Comment Letter”) with respect to the Annual Report
on Form 10-K of Gray Television, Inc. (the “Company”) for the fiscal year ended December 31, 2008
and the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2009.

The Staff has requested that the Company respond to the Comment Letter within 10 business days or
advise when it will provide the Staff with a response. We are currently drafting our response to
the comments contained in the Comment Letter. We plan to provide you with our response over EDGAR
on, or prior to, Monday, June 15, 2009.

If you have any questions or comments related to this response, please contact me by telephone at
(404) 504-9828, fax (404) 261-9607 or email at jim.ryan@gray.tv.

Very truly yours,

Gray Television, Inc.

    By:
    /s/ James C. Ryan

    James C. Ryan

    Sr. Vice President and Chief Financial Officer

4370 Peachtree Road, NE * Atlanta, GA 30319

(404) 504-9828 * Fax (404) 261-9607