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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

AI Filing Summary & Sentiment

Date
April 26, 2005
Author
/s/
Form
CORRESP
Company
GRANITE BROADCASTING CORP (CIK 0000839621)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission Attention: Mr. Lawrence Spirgel, Assistant Director 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

Show Raw Text
CORRESP
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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