SEC Comment Letter for CUMULUS MEDIA INC (CMLS) (CIK 0001058623) (CMLS) — Sep 8, 2022
CUMULUS MEDIA INC (CMLS) (CIK 0001058623)
Date: Sept. 8, 2022 · CIK: 0001058623 · Accession: 0000000000-22-009751
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United States securities and exchange commission logo
September 8, 2022
Frank Lopez-Balboa
Executive Vice President, Chief Financial Officer
Cumulus Media Inc.
780 Johnson Ferry Road NE Suite 500
Atlanta, GA 30342
Re:Cumulus Media Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Form 10-Q for the Fiscal Quarter Ended March 31, 2022
Form 8-K filed May 4, 2022
Dear Mr. Lopez-Balboa:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Richard Denning