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
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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