March 17, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Regent Communications, Inc. (copy attached) which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of Regent’s Form 8-K report dated March 11, 2005. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

cc:	Chief Accountant
	SECPS Letter File, Mail Stop 11-3
	Securities and Exchange Commission
	450 Fifth Street, N.W.
	Washington, D.C. 20549