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Correspondence 0001104659-24-070104 from CUMULUS MEDIA INC (CMLS) (CIK 0001058623) (CMLS)

CUMULUS MEDIA INC (CMLS) (CIK 0001058623)
Date: June 10, 2024 · CIK: 0001058623 · Accession: 0001104659-24-070104

AI Filing Summary & Sentiment

File numbers found in text: 001-38108

Referenced dates: May 10, 2024

Date
June 10, 2024
Author
/s/ Francisco J. Lopez-Balboa
Form
CORRESP
Company
CUMULUS MEDIA INC (CMLS) (CIK 0001058623)

Letter

June 10, 2024

CORRESPONDENCE FILING VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attention: Inessa Kessman

Robert Littlepage

Re: Cumulus Media Inc.

Form 10-K for the Fiscal Year Ended December 31, 2023

File No. 001-38108

Ladies and Gentlemen:

Cumulus Media Inc., a Delaware corporation (the “Company”) is submitting this letter in response to the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated May 10, 2024, with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, filed February 27, 2024 (“Form 10-K”).

The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on or about June 14, 2024. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.

If you have any questions regarding these matters, please do not hesitate to contact me at 212-735-1712 or by email at Frank.Lopez-Balboa@cumulus.com.

Very truly yours,
/s/ Francisco J. Lopez-Balboa

Show Raw Text
CORRESP
1
filename1.htm

June 10, 2024

CORRESPONDENCE FILING VIA EDGAR

U.S.
Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Inessa Kessman

    Robert Littlepage

    Re:
    Cumulus Media Inc.

    Form 10-K for the Fiscal Year Ended December 31, 2023

    File No. 001-38108

Ladies and Gentlemen:

Cumulus Media Inc., a Delaware corporation (the
 “Company”) is submitting this letter in response to the comment letter from the staff
(the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated May 10, 2024, with respect
to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023, filed February 27, 2024
(“Form 10-K”).

The Commission has asked that the Company either
respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will
provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on
or about June 14, 2024. This additional time will enable the Company to consult with the appropriate individuals in order to fully
and adequately respond to the Commission’s comments.

If you have any questions regarding these matters,
please do not hesitate to contact me at 212-735-1712 or by email at Frank.Lopez-Balboa@cumulus.com.

    Very truly yours,

    /s/ Francisco J. Lopez-Balboa

    Francisco J. Lopez-Balboa

    Executive Vice President, Chief Financial Officer