DECOSIMO
CERTIFIED PUBLIC ACCOUNTANTS
CERTIFIED PUBLIC ACCOUNTANTS
Joseph Decosimo and Company, LLC
Chemed Center — Suite 2200
255 Each Fifth Street
Cincinnati, Ohio 45202
www.decosimo.com
Chemed Center — Suite 2200
255 Each Fifth Street
Cincinnati, Ohio 45202
www.decosimo.com
EXHIBIT 16
May 14, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Regent Communications, Inc. 401(K) Profit Sharing Plan, which we understand will be filed with the Commission pursuant to Item 4.01 of Form 8-K, as part of the Plan’s Form 8-K report dated May 9, 2007. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ Joseph Decosimo and Company LLC
Joseph Decosimo and Company LLC