September 10, 2008
Larry Spirgel
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
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Re: |
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Entercom Communications Corp. |
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Form 10-K for the fiscal year ended December 31, 2007 |
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Filed February 22, 2008 |
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Form 10-Q for the quarter ended June 30, 2008 |
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Filed August 6, 2008 |
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File No. 1-14461 |
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Dear Mr. Spirgel:
Please accept this correspondence on behalf of Entercom Communications Corp. (the “Company”). I am writing with respect to your letter to the Company dated August 26, 2008 requesting the Company’s response (within 10 business days) to the staff’s comments on the Company’s Form 10-K for the fiscal year ended December 31, 2007 filed February 22, 2008 and Form 10-Q for the quarter ended June 30, 2008 filed August 6, 2008. As discussed yesterday by the undersigned and Ivette Leon, Assistant Chief Accountant, the Company is currently working on a response and has requested an extension of the deadline for submitting its response. This letter will confirm that in accordance with the discussion between the undersigned and Ivette Leon, the Company will respond to the staff’s comments on or before September 24, 2008.
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If you have any questions or comments, please call the undersigned at (610) 660-5655. |
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Very truly yours, |
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/s/ Andrew P. Sutor, IV |
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Andrew P. Sutor, IV |
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Corporate Counsel |
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Cc: |
Stephen Fisher, Executive VP – Operations and Chief Financial Officer |
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Eugene D. Levin, Chief Accounting Officer |
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John C. Donlevie, Executive Vice President and General Counsel |