TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 18, 2024 Frank Lopez-Balboa Chief Financial Officer Cumulus Media, Inc. 780 Johnson Ferry Road NE, Suite 500 Atlanta, GA 30342 Re: Cumulus Media, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-38108 Dear Frank Lopez-Balboa: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology