corresp
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300 North LaSalle |
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Chicago, Illinois 60654 |
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Dennis M. Myers, P.C. |
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To Call Writer Directly: |
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(312) 862-2000 |
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Facsimile: |
(312) 862-2232
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(312) 862-2200 |
dennis.myers@kirkland.com
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www.kirkland.com
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July 27, 2011
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VIA EDGAR SUBMISSION
AND OVERNIGHT DELIVERY
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Brandon Hill
Celeste Murphy
Larry Spirgel
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Re: |
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Radio One, Inc.
Registration Statement on Form S-4
Filed February 9, 2011
File No. 333-172123 |
Ladies and Gentlemen:
On behalf of Radio One, Inc., a Delaware corporation (the Company), we are writing
to respond to the comments raised in the letter, dated March 3, 2011, from the staff of the
Securities and Exchange Commission (the Commission) to Alfred C. Liggins, III, President
and Chief Executive Officer of the Company, with respect to the Companys Registration Statement on
Form S-4 (File No. 333-172123) (the Registration Statement). The Company has filed with
the Commission, pursuant to the requirements of the Securities Act of 1933, as amended (the
Securities Act), and Regulation S-T thereunder, an Amendment No. 1 to the Registration
Statement (the Amendment). The responses below correspond to the captions and numbers of
the staffs comments, which are reproduced in their entirety below. Capitalized terms used in this
letter and not otherwise defined have the meanings assigned to them in the Registration Statement.
The Companys responses are as follows:
Hong Kong London Los Angeles Munich NewYork Palo Alto San Francisco Shanghai Washington, D.C.
Securities and Exchange Commission
July 27, 2011
Page 2
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Please update your filing to include audited December 31, 2010 financial statements. |
Response: The Amendment includes the Companys audited December 31, 2010 financial
statements.
* * * * *
Securities and Exchange Commission
July 27, 2011
Page 3
The Company will include in its acceleration request of the effective date of the Registration
Statement an acknowledgement of the statements set forth in the Staffs comment letter.
We hope that the foregoing has been responsive to the Staffs comments. Please do not
hesitate to contact me at the number above with any further questions or comments regarding this
filing.
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Sincerely,
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/s/ Dennis M. Myers, P.C.
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Dennis M. Myers, P.C. |
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