United States securities and exchange commission logo August 13, 2020 Peter D. Thompson Chief Financial Officer Urban One, Inc. 1010 Wayne Avenue, 14th Floor Silver Spring, MD 20910 Re: Urban One, Inc. Registration Statement on Form S-3 Filed August 6, 2020 File No. 333-241635 Dear Mr. Thompson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Kristopher Simpson