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SEC Company Response from BULL RUN CORP (CIK 0000319697) — Feb 11, 2005

BULL RUN CORP (CIK 0000319697)
Date: Feb. 11, 2005 · CIK: 0000319697 · Accession: 0000950144-05-001210

AI Filing Summary & Sentiment

Date
February 11, 2005
Author
Assistant Director
Form
CORRESP
Company
BULL RUN CORP (CIK 0000319697)

Letter

Division of Corporation Finance Securities and Exchange Commission Bull Run Corporation Form 10-K for the fiscal year ended August 31, 2004 Form 10-Q for the period ended November 30, 2004 File No. 0-9385

Dear Mr. Spirgel:

Thank you for your letter of February 1, 2004 concerning the Staff’s review of the Bull Run Corporation Form 10-K for the fiscal year ended August 31, 2004 and its Form 10-Q for the period ended November 30, 2004. We anticipate that, given the nature of the Staff’s comments, and in order to provide the Staff a comprehensive response, it will be necessary for the Registrant to coordinate the review and input of the Registrant’s management and administrative personnel and its external legal and accounting advisors. Accordingly, this is to advise you that the Registrant anticipates providing a response to the Staff’s comments by February 28, 2005. Of course, if the Registrant is in a position to provide its response prior to that date, it will do so.

I may be contacted directly by phone, at (704) 602-3107, by fax, at (859) 226-4308, or by e-mail, at fred.erickson@hostcommunications.com.

Very truly yours,
/s/ Frederick J. Erickson

Show Raw Text
CORRESP
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Bull Run Corporation

BULL RUN CORPORATION

4370 Peachtree Road, N.E.

Atlanta, Georgia 30319-3099

(404) 266-8333

February 11, 2005

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

    Re:

    Bull Run Corporation

    Form 10-K for the fiscal year ended August 31, 2004

    Form 10-Q for the period ended November 30, 2004

    File No. 0-9385

Dear Mr. Spirgel:

Thank you for your letter of February 1, 2004 concerning the Staff’s review of the Bull Run
Corporation Form 10-K for the fiscal year ended August 31, 2004 and its Form 10-Q for the period
ended November 30, 2004. We anticipate that, given the nature of the Staff’s comments, and in
order to provide the Staff a comprehensive response, it will be necessary for the Registrant to
coordinate the review and input of the Registrant’s management and administrative personnel and its
external legal and accounting advisors. Accordingly, this is to advise you that the Registrant
anticipates providing a response to the Staff’s comments by February 28, 2005. Of course, if the
Registrant is in a position to provide its response prior to that date, it will do so.

I may be contacted directly by phone, at (704) 602-3107, by fax, at (859) 226-4308, or by e-mail,
at fred.erickson@hostcommunications.com.

Very truly yours,

/s/ Frederick J. Erickson

Frederick J. Erickson

Vice President – Finance and Chief Financial Officer