SEC Comment Letter for BEASLEY BROADCAST GROUP (BBGI) — May 20, 2026
BEASLEY BROADCAST GROUP INC
Date: May 20, 2026 · CIK: 0001099160 · Accession: 0000000000-26-005164
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File numbers found in text: 333-295967
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 20, 2026 Caroline Beasley Chief Executive Officer Beasley Broadcast Group, Inc. 3033 Riviera Drive, Suite 200 Naples, FL 34103 Re: Beasley Broadcast Group, Inc. Registration Statement on Form S-3 Filed May 15, 2026 File No. 333-295967 Dear Caroline Beasley: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Mariam Mansaray at 202-551-6356 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Brian Miller </TEXT> </DOCUMENT>