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SEC Comment Letter for BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160) (BBGI) — Oct 7, 2015

BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)
Date: Oct. 7, 2015 · CIK: 0001099160 · Accession: 0000000000-15-048938

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 7, 2015
Author
/s/ Celeste M. Murphy for
Form
UPLOAD
Company
BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)

Letter

Mail Stop 3720 October 7, 2015 Caroline Beasley Chief Financial Officer Beasley Broadcast Group, Inc. 3033 Riviera Drive, Suite 200 Naples, FL 34103

Re: Beasley Broadcast Group, Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed March 18, 2015 File No. 000 -29253

Dear Ms. Beasley :

We have completed our review of your filing. We remind you that our comment or changes to disclosure in response to our comment do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adeq uacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Celeste M. Murphy for

Show Raw Text
Mail Stop 3720

October 7, 2015

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

Re: Beasley Broadcast Group, Inc.
 Form 10 -K for Fiscal Year Ended December 31, 2014
Filed March 18,  2015
File No. 000 -29253

Dear Ms. Beasley :

We have completed our review of your filing.  We remind you that our comment or
changes to disclosure in response to our comment do not foreclose the Commission from taking
any action with respect to the company  or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adeq uacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Celeste M. Murphy for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications