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SEC Comment Letter for CITADEL BROADCASTING CORP (CIK 0001174527) — May 11, 2005

CITADEL BROADCASTING CORP (CIK 0001174527)
Date: May 11, 2005 · CIK: 0001174527 · Accession: 0000000000-05-023043

AI Filing Summary & Sentiment

Date
May 10, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
CITADEL BROADCASTING CORP (CIK 0001174527)

Letter

Mail Stop 0407 May 10, 2005 Via U.S. Mail and Fax (1-702-804-8250) Mr. Randy L. Taylor Vice President-Finance Citadel Broadcasting Corporation 7201 West Lake Mead Blvd. Las Vegas, Nevada 89128

RE: Citadel Broadcasting Corporation Form 10-K for the fiscal year ended December 31, 2004 Filed March 14, 2005 File No. 1-31740

Dear Mr. Taylor:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0407

      							May 10, 2005

Via U.S. Mail and Fax (1-702-804-8250)
Mr. Randy L. Taylor
Vice President-Finance
Citadel Broadcasting Corporation
7201 West Lake Mead Blvd.
Las Vegas, Nevada  89128

	RE:	Citadel Broadcasting Corporation
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 14, 2005
		File No. 1-31740

Dear Mr. Taylor:

We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.

							Sincerely,

							Larry Spirgel
							Assistant Director

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Mr. Randy Taylor
Citadel Broadcasting Corporation
April 13, 2005
Page 4

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
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