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 | |||
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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. |