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<SEC-DOCUMENT>0000950133-07-000838.txt : 20070413
<SEC-HEADER>0000950133-07-000838.hdr.sgml : 20070413
<ACCEPTANCE-DATETIME>20070228094838
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950133-07-000838
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RADIO ONE INC
		CENTRAL INDEX KEY:			0001041657
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO BROADCASTING STATIONS [4832]
		IRS NUMBER:				521166660
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5900 PRINCESS GARDEN PARKWAY
		STREET 2:		8TH FL
		CITY:			LANHAM
		STATE:			MD
		ZIP:			20706
		BUSINESS PHONE:		3013061111

	MAIL ADDRESS:	
		STREET 1:		5900 PRINCESS GARDEN PARKWAY
		STREET 2:		8TH FL
		CITY:			LANHAM
		STATE:			MD
		ZIP:			20706
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">&#091;RADIO ONE LETTERHEAD&#093;
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">February&nbsp;27, 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Terry French<BR>
Accountant Branch Chief<BR>
Division of Corporation Finance<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Form&nbsp;8-K of February&nbsp;14, 2007</B><br>
<B>Filed February&nbsp;21, 2007</B><br>
<B>File No.&nbsp;0-25969</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;French:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of Radio One, Inc., a Delaware corporation (the &#147;<B><I>Registrant</I></B>&#148;), we are providing the
following responses to the comment letter dated February&nbsp;22, 2007 from the staff (the &#147;<B><I>Staff</I></B>&#148;) of
the Securities and Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) regarding the Registrant&#146;s Current Report
on Form 8-K that was filed on February&nbsp;21, 2007. The responses set forth below are numbered to
correspond to the comments in the Staff&#146;s comment letter, which have been reproduced here for ease
of reference.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please tell us whether you intend to file restated financial statements for the applicable
periods as indicated in the </B><B>Form 8-K</B><B>. If so, tell us how and when you will file them.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Response: As discussed in the Form 8-K, the restatement is not yet complete. Once completed,
the impact of the restatement will be set forth in the Registrant&#146;s annual report on Form 10-K for
the year ended December&nbsp;31, 2006. That Form 10-K will contain restated financial statements and
other comprehensive disclosures in accordance with the guidance provided by the Chief Accountant of
the Division of Corporation Finance in the &#147;Sample Letter Sent in Response to Inquiries Related to
Filing Restated Financial Statements for Errors in Accounting for Stock Option Grants,&#148; which was
posted to the Commission&#146;s website in January of 2007. Regarding timing, on February&nbsp;21, 2007 the
Registrant filed a notice on Form 12b-25 notifying the Commission that it would not be able to file
its annual report on Form 10-K within the prescribed time period without unreasonable effort and
expense. The Registrant is completing its preparation of its financial statements, and its
independent registered public accounting firm is in the process of auditing the financial
statements.
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">February&nbsp;27, 2007<BR>
Terry French<BR>
Page 2

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Please tell us if your certifying officers have considered the effect of the error on the
adequacy of your disclosure controls and procedures on the financial statements covered by
each of the </B><B>Form 10-Q</B><B> and </B><B>Form 10-K</B><B> filed during the period from May&nbsp;5, 1999 (date of the
Company&#146;s initial offering) to date.</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Response: As discussed in the Form 8-K, the impact of the errors on the Registrant&#146;s internal
control over financial reporting and disclosure controls and procedures is still being evaluated.
The Registrant has not reached a final conclusion regarding the full extent of any accounting
errors associated with its historical stock option granting practices or the full amount of any
additional non-cash stock-based compensation expense that the Registrant will be required to
recognize. The Registrant is aware of the Staff&#146;s views that there is substantial overlap between
disclosure controls and procedures and internal control over financial reporting as stated in SEC
Release No.&nbsp;33-8238 (June&nbsp;5, 2003).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the Staff&#146;s comments, the Registrant hereby acknowledges that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Registrant is responsible for the adequacy and accuracy of the disclosure in the
filing;</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Registrant may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you have any further questions or comments, or if you require any additional information,
please do not hesitate to contact the undersigned by telephone at (301)&nbsp;429-2642 or by facsimile at
(301) 306-9426. Thank you for your assistance.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">/s/ Scott R. Royster
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Scott R. Royster&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Executive Vice President and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">cc: Gopal R. Dharia, Senior Staff Accountant
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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