CORRESP 1 filename1.htm

 

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

 

Re:

 

Entercom Communications Corp.

 

 

 

 

Form 10-K for the fiscal year ended December 31, 2007

 

 

 

 

Filed February 22, 2008

 

 

 

 

Form 10-Q for the quarter ended June 30, 2008

 

 

 

 

Filed August 6, 2008

 

 

 

 

File No. 1-14461

 

 

 

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.

 

 

If you have any questions or comments, please call the undersigned at (610) 660-5655.

 

 

Very truly yours,

 

 

 

/s/ Andrew P. Sutor, IV

 

 

 

Andrew P. Sutor, IV

 

Corporate Counsel

 

Cc:

Stephen Fisher, Executive VP – Operations and Chief Financial Officer

 

Eugene D. Levin, Chief Accounting Officer

 

John C. Donlevie, Executive Vice President and General Counsel