SEC Company Response from GRANITE BROADCASTING CORP (CIK 0000839621) — Apr 26, 2005
GRANITE BROADCASTING CORP (CIK 0000839621)
Date: April 26, 2005 · CIK: 0000839621 · Accession: 0001104659-05-018086
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CORRESP 1 filename1.htm GRANITE BROADCASTING CORPORATION 767 Third Avenue 34th Floor New York, New York 10017 April 26, 2005 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mr. Lawrence Spirgel, Assistant Director Mail Stop 0407 Re: Granite Broadcasting Corporation (the “Company”) Form 10-K for the fiscal year ended December 31, 2004 Filed March 31, 2005 File No. 0-19728 Dear Mr. Spirgel: We are reviewing the comments received from the staff of the U.S. Securities and Exchange Commission by telecopy dated April 21, 2005, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2004, filed on March 31, 2005, and will provide our response no later than May 31, 2005. If you have any questions regarding the foregoing, please do not hesitate to contact me at 212-826-2530. Sincerely, /s/ Lawrence I. Wills Lawrence I. Wills Chief Financial Officer