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SEC Company Response from BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160) (BBGI) — Dec 30, 2016

BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)
Date: Dec. 30, 2016 · CIK: 0001099160 · Accession: 0001193125-16-808125

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File numbers found in text: 333-214738

Date
Dec. 30, 2016
Author
/s/ Brian D. Miller
Form
CORRESP
Company
BEASLEY BROADCAST GROUP INC (BBGI) (CIK 0001099160)

Letter

SEC Letter

Brian D. Miller

Direct Dial: 202-637-2332

555 Eleventh Street, N.W., Suite 1000

Washington, D.C. 20004-1304

Tel: +1.202.637.2200 Fax: +1.202.637.2201

www.lw.com

FIRM / AFFILIATE OFFICES

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December 30, 2016

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U.S. Securities and Exchange Commission

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Division of Corporation Finance

Madrid

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100 F Street, N.E.

Milan

Washington, D.C. 20549

File No. 015476-0098

Re: Beasley Broadcast Group, Inc.

Amendment No. 1 to Registration Statement on Form S-3

Filed December 28, 2016

File No. 333-214738

Ladies and Gentlemen:

On behalf of Beasley Broadcast Group, Inc. (the “Company”), this letter is to confirm that Caroline Beasley, Interim Chief Executive Officer, Executive Vice President, Chief Financial Officer, Secretary and Treasurer of the Company, has signed the above-referenced Registration Statement on Form S-3 in her capacity as principal executive officer, principal financial officer and principal accounting officer of the Company.

If you have any questions or require additional information, please contact me at (202) 637-2332. Thank you for your assistance in this matter.

Sincerely,
/s/ Brian D. Miller

Show Raw Text
CORRESP
1
filename1.htm

SEC Letter

 Brian D. Miller

 Direct Dial:
202-637-2332

 555 Eleventh Street, N.W., Suite 1000

Washington, D.C. 20004-1304

 Tel: +1.202.637.2200 Fax:
+1.202.637.2201

 www.lw.com

FIRM / AFFILIATE OFFICES

Barcelona

Moscow

Beijing

Munich

Boston

New York

Brussels

Orange County

Century City

Paris

Chicago

Riyadh

Dubai

Rome

Düsseldorf

San Diego

Frankfurt

San Francisco

December 30, 2016

Hamburg

Seoul

Hong Kong

Shanghai

Via EDGAR

Houston

Silicon Valley

London

Singapore

U.S. Securities and Exchange Commission

Los Angeles

Tokyo

Division of Corporation Finance

Madrid

Washington, D.C.

100 F Street, N.E.

Milan

Washington, D.C. 20549

 File No. 015476-0098

Re:
Beasley Broadcast Group, Inc.

Amendment No. 1 to Registration Statement on Form S-3

Filed December 28, 2016

File No. 333-214738

 Ladies and Gentlemen:

On behalf of Beasley Broadcast Group, Inc. (the “Company”), this letter is to confirm that Caroline Beasley, Interim Chief Executive
Officer, Executive Vice President, Chief Financial Officer, Secretary and Treasurer of the Company, has signed the above-referenced Registration Statement on Form S-3 in her capacity as principal executive officer, principal financial officer and
principal accounting officer of the Company.

 If you have any questions or require additional information, please contact me at
(202) 637-2332. Thank you for your assistance in this matter.

Sincerely,

 /s/ Brian D. Miller

 Brian D. Miller

 of Latham & Watkins
LLP

cc:
Caroline Beasley, Beasley Broadcast Group, Inc.