ALLBRITTON COMMUNICATIONS COMPANY 1000 Wilson Boulevard, Suite 2700 Arlington, VA 22209 November 27, 2009 Mr. Larry Spirgel Assistant Director Division of Corporation Finance United States Securities and Exchange Commission Re: Allbritton Communications Company Form 10-K for Fiscal Year Ended September 30, 2008 Forms 10-Q for the Quarters Ended December 31, 2008, March 31, 2009 and June 30, 2009 File No. 333-02302 Dear Mr. Spirgel: Confirming my discussion with Craig Olinger on November 25, 2009, we plan to resolve the remaining concerns of the Staff of the Securities and Exchange Commission ("Staff") regarding our segment disclosures by following their most recent guidance to us and, accordingly, we will be including three reportable segments and restatement of prior year disclosures for 2008 and 2007 in our upcoming Form 10-K for the year ended September 30, 2009. We will be reporting as a single operating segment beginning with our fiscal year ending September 30, 2010 as agreed between us and the Staff. We will file a Current Report on Form 8-K pursuant to Item 4.02. We expect that the Staff will issue their letter to us to close out the comment process upon receipt of this letter and our Form 8-K filing. In connection with our responses, the Company hereby acknowledges: o The Company is responsible for the adequacy and accuracy of the disclosure in the filings; o Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and o The Company may not assert staff comments as a defense in any proceeding initiated by the Commission under the federal securities laws of the United States. Mr. Larry Spirgel United States Securities and Exchange Commission November 27, 2009 Page 2 If you have any questions regarding this letter, please contact me directly at (703) 647-8700. Sincerely, /s/ Stephen P. Gibson Stephen P. Gibson Senior Vice President and Chief Financial Officer cc: Mr. Craig Olinger, United States Securities and Exchange Commission Mr. Michael Fay, United States Securities and Exchange Commission Mr. Robert Littlepage, United States Securities and Exchange Commission Mr. Joe Cascarano, United States Securities and Exchange Commission