LETTER 1 filename1.txt Via U.S. Mail and Fax (404) 949-0740 Mr. Martin R. Gausvik Chief Financial Officer Cumulus Media Inc. 14 Piedmont Center Suite 1400 Atlanta, GA 30305 January 20, 2006 RE: Cumulus Media Inc. Form 10-Q/A for the quarterly period ended June 30, 2005 File no. 005-54277 Dear Mr. Gausvik: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. David A. R. Evans Salem Communications Corporation November 29, 2004 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE