September 5, 2014

VIA EDGAR

Mr. Larry Spirgel

Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

RE:Graham Holdings Company

Form 10-K for the Fiscal Year Ended December 31, 2013

Filed February 28, 2014

File No. 1-6714

Dear Mr. Spirgel:

The Company has received your letter dated August 21, 2014 relating to the Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2013 of Graham Holdings Company (the “Company”). Due to staffing conflicts, the Company needs additional time to complete our response, which we expect to finalize no later than September 19, 2014.

Please contact me at (703) 345-6470 with any questions.

Very truly yours,

/s/ Wallace R. Cooney

Wallace R. Cooney

Vice President - Finance and Chief Accounting Officer

cc: Terry French

Christy Adams

Ivette Leon