TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 14, 2020 Samuel D. Bush Chief Financial Officer Saga Communications, Inc. 73 Kercheval Avenue Grosse Pointe Farms, Michigan 48236 Re: Saga Communications, Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Response dated July 22, 2020 File No. 001-11588 Dear Mr. Bush: 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