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                 June 21, 2021

       Peter Thompson
       Chief Financial Officer
       URBAN ONE, INC.
       1010 Wayne Avenue, 14th Floor
       Silver Spring, Maryland 20910

                                                        Re: URBAN ONE, INC.
                                                            Registration
Statement on Form S-3
                                                            Filed June 16, 2021
                                                            File No. 333-257149

       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 Anna Abramson, Staff Attorney, at (202) 551-4969
or Larry Spirgel,
       Office Chief, at (202) 551-3815 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Kristopher Simpson