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Exhibit 15

January 14, 2000


Mr. Walter Z. Berger
Chief Financial Officer
Emmis Communications Corporation
One Emmis Plaza
40 Monument Circle Suite 700
Indianapolis, Indiana 46204



Dear Mr. Berger:

We are aware that Emmis Communications Corporation has incorporated by reference
in its Registration Statement Nos. 33-83890 and 333-14657 its Form 10-Q for the
three and nine-months ended November 30, 1999, which includes our report dated
December 20, 1999, covering the unaudited interim financial information
contained therein. Pursuant to Regulation C of the Securities Act of 1933, that
report is not considered a part of the registration statement prepared or
certified by our firm or a report prepared or certified by our firm within the
meaning of Sections 7 and 11 of the Act.

Very truly yours,



/s/ ARTHUR ANDERSEN LLP
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ARTHUR ANDERSEN LLP










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