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SEC Comment Letter for BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160) (BBGI) — May 14, 2019

BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)
Date: May 14, 2019 · CIK: 0001099160 · Accession: 0000000000-19-008413

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File numbers found in text: 000-29253

Date
May 13, 2019
Author
Marie Tedesco
Form
UPLOAD
Company
BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)

Letter

May 13, 2019 Marie Tedesco Chief Financial Officer Beasley Broadcast Group Inc. 3033 Riviera Drive Suite 200 Naples, Florida 34103 Re:Beasley Broadcast Group Inc. Form 10-K for Fiscal Year Ended December 31, 2018 Filed February 19, 2019 File No. 000-29253 Dear Ms. Tedesco: We have completed our review of your filing. 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 Telecommunications cc: Caroline Beasley

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May 13, 2019
Marie Tedesco
Chief Financial Officer
Beasley Broadcast Group Inc.
3033 Riviera Drive
Suite 200
Naples, Florida 34103
Re:Beasley Broadcast Group Inc.
Form 10-K for Fiscal Year Ended December 31, 2018
Filed February 19, 2019
File No. 000-29253
Dear Ms. Tedesco:
            We have completed our review of your filing.  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 Telecommunications
cc:       Caroline Beasley