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SEC Comment Letter for BEASLEY BROADCAST GROUP (BBGI) — Aug 1, 2022

BEASLEY BROADCAST GROUP INC
Date: Aug. 1, 2022 · CIK: 0001099160 · Accession: 0000000000-22-008030

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-29253

Date
August 1, 2022
Author
Office of Technology
Form
UPLOAD
Company
BEASLEY BROADCAST GROUP INC

Letter

United States securities and exchange commission logo August 1, 2022 Caroline Beasley Chief Executive Officer Beasley Broadcast Group, Inc. 3033 Riviera Drive, Suite 200 Naples, Florida 34103 Re:Beasley Broadcast Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Form 8-K filed May 9, 2022 File No. 000-29253 Dear Caroline Beasley: We have completed our review of your filings. 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 Technology cc: Brian D. Miller

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United States securities and exchange commission logo
August 1, 2022
Caroline Beasley
Chief Executive Officer
Beasley Broadcast Group, Inc.
3033 Riviera Drive, Suite 200
Naples, Florida 34103
Re:Beasley Broadcast Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Form 8-K filed May 9, 2022
File No. 000-29253
Dear Caroline Beasley:
            We have completed our review of your filings.  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 Technology
cc:       Brian D. Miller