April 2, 2019

Marie Tedesco
Chief Financial Officer
Beasley Broadcast Group Inc.
3033 Riviera Drive
Suite 200
Naples, Florida 34103

       Re: Beasley Broadcast Group Inc.
           Form 10-K for Fiscal Year Ended December 31, 2018
           Filed February 19, 2019
           File No. 000-29253

Dear Ms. Tedesco:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In some of our comments, we may ask
you to
provide us with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.



Form 10-K for Fiscal Year Ended December 31, 2018

Financial Statements
(5) FCC Broadcasting Licenses, page 40

1.    We note in the asset exchange disclosed in Note 3, the assets given up
included the FCC
      broadcasting license. Please explain to us why the rollforward schedule
of the FCC
      Broadcasting Licenses balance in Note 5 does not reflect the loss of a
license in the asset
      exchange.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
 Marie Tedesco
Beasley Broadcast Group Inc.
April 2, 2019
Page 2

        You may contact Joseph M. Kempf, Senior Staff Accountant, at
202-551-3352 or Robert
S. Littlepage, Accountant Branch Chief, at 202-551-3361 with any questions.



                                                        Sincerely,
FirstName LastNameMarie Tedesco
                                                        Division of Corporation
Finance
Comapany NameBeasley Broadcast Group Inc.
                                                        Office of
Telecommunications
April 2, 2019 Page 2
cc:       Caroline Beasley
FirstName LastName