Cumulus Media Inc.
3280 Peachtree Road, N.W.
Suite 2300
Atlanta, Georgia 30305
(404) 949-0700
May 1, 2009
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Michael Henderson, Staff Accountant
| | | |
| | Re: | | Cumulus Media Inc.
Form 10-K for fiscal year ended December 31, 2008
Filed March 16, 2009
File No. 000-24525 |
Dear Mr. Henderson:
On behalf of Cumulus Media Inc. (the “Company”) and further to our telephone conversation on April 30, 2009, I am writing to confirm our request for an extension of time to respond to your letter dated April 24, 2009 (the “Comment Letter”) concerning the above-referenced Form 10-K. As discussed by telephone, the Company is in the process of preparing its response to the Comment Letter, which response also requires the input and involvement of the Company’s Audit Committee and the Company’s outside auditors. Given the required input of multiple constituencies who are also involved in the review of the Company’s Form 10-Q for the fiscal quarter ended March 31, 2009, the Company proposes to provide its response to the Comment Letter no later than Friday, May 29, 2009.
Please feel free to contact me at (404) 260-6628, in connection with any questions or comments relating to the Company’s proposed response timeline. Thank you for your attention to this matter.
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| | Sincerely,
| |
| | /s/ Martin R. Gausvik | |
| | Executive Vice President | |
| | and Chief Financial Officer | |
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| | |
| cc: | | Richard S. Denning, Esq.
Mark L. Hanson, Esq. |
