Mail Stop 3561 							September 1, 2005 Via U.S. Mail and Fax (781) 904-5605 Ms. Karen Walker Vice President and Chief Financial Officer Boston Communications Group, Inc. 55 Middlesex Turnpike Bedford, MA 01730 	RE:	Boston Communications Group, Inc. Form 10-K for the fiscal year ended December 31, 2004 		Filed March 16, 2005 		File No. 0-28432 Dear Ms. Walker: 	We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 							Sincerely, 							/s/ Larry Spirgel 							Assistant Director ?? ?? ?? ??