SEC Comment Letter for BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160) (BBGI) — Feb 9, 2006

BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)
Date: Feb. 9, 2006 · CIK: 0001099160 · Accession: 0000000000-06-007148

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 9, 2006

Author

/s/ Terry French

Form

UPLOAD

Company

BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORP ORA TION FINANCE Caroline Beasley Chief Financial Officer Beasley Broadcast Group, Inc. 3033 Riviera Drive, Suite 200 Naples, Florida 34103 Forms 10-QSB for fiscal quarters ended through September 30, 2005 File No. 0-29253

Re: Beasley Broadcast Group, Inc. Form 10-K for the year ended December 31, 2004 Filed March 2, 2005

Dear Ms. Beasley:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
/s/ Terry French
for Larry Spirgel
Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORP ORA TION FINANCE

Mail Stop 3720        February 9, 2006

Via U.S. Mail and Fax (239 263-8191)

Caroline Beasley
Chief Financial Officer
Beasley Broadcast Group, Inc.
3033 Riviera Drive, Suite 200
Naples, Florida 34103

Re: Beasley Broadcast Group, Inc.
 Form 10-K for the year ended December 31, 2004
Filed March 2, 2005

Forms 10-QSB for fiscal quarters ended through September 30, 2005

 File No. 0-29253

Dear Ms.  Beasley:

 We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

             Sincerely,
             /s/ Terry French
              for Larry Spirgel
                      Assistant Director

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