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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 2p5BDb4LrcSkmFcM9iPzeg==

<SEC-DOCUMENT>0000000000-05-016238.txt : 20060404
<SEC-HEADER>0000000000-05-016238.hdr.sgml : 20060404
<ACCEPTANCE-DATETIME>20050405104215
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-016238
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050405

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BULL RUN CORP
		CENTRAL INDEX KEY:			0000319697
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING AGENCIES [7311]
		IRS NUMBER:				911117599
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4370 PEACHTREE RD NE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30319
		BUSINESS PHONE:		4042668333

	MAIL ADDRESS:	
		STREET 1:		4310 PEACHTREE ROAD N.E.
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BULL RUN GOLD MINES LTD
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-04-011600
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0407
      						April 5, 2005

Via U.S. Mail and Fax (404) 261-9607

Mr. Robert S. Prather, Jr.
President and Chief Executive Officer
Bull Run Corporation
4370 Peachtree Road,
Atlanta, GA 30319

	RE:	Bull Run Corporation
      Form 10-K for the fiscal year ended August 31, 2004
		Form 10-Q for the period ended November 30, 2004
		File No. 0-9385

Dear Mr. Prather:

      We have completed our review of the above filings and do
not,
at this time, have any further comments.


      Sincerely,


							Larry Spirgel
							Assistant Director


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1


</TEXT>
</DOCUMENT>
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