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
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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.