BEASLEY BROADCAST GROUP INC

Regulatory Filings • Jun 30, 2022

CORRESP 1 filename1.htm CORRESP

●	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
	Austin	Moscow
	Beijing	Munich
	Boston	New York
	Brussels	Orange County
	Century City	Paris
June 30, 2022	Chicago	Riyadh
	Dubai	San Diego
	Düsseldorf	San Francisco
	Frankfurt	Seoul
	Hamburg	Shanghai
	Hong Kong	Silicon Valley
	Houston	Singapore
	London	Tel Aviv
	Los Angeles	Tokyo
	Madrid	Washington, D.C.
	Milan

VIA EDGAR

Office of Technology

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Robert Littlepage

Re: Beasley Broadcast Group, Inc.

Form 10-K for the Year Ended December 31, 2021

Form 8-K filed May 9, 2022

File No. 000-29253

Dear Mr. Littlepage:

On behalf of our client, Beasley Broadcast Group, Inc. (the “Company”), this letter confirms my telephone conversation with you on June 30, 2022 regarding the Company’s request for an extension of time to respond to the comment letter dated June 16, 2022 from the Staff of the Division of Corporation Finance.

As discussed, the Company requires additional time to prepare its response and currently expects to respond no later than July 18, 2022.

Please contact me at (202) 637-2332 if you have any questions regarding this matter.

Sincerely,
/s/ Brian D. Miller
Brian D. Miller of LATHAM & WATKINS
LLP

cc: Caroline Beasley, Beasley Broadcast Group, Inc.