DECOSIMO
CERTIFIED PUBLIC ACCOUNTANTS

Joseph Decosimo and Company, LLC
Chemed Center — Suite 2200
255 Each Fifth Street
Cincinnati, Ohio 45202
www.decosimo.com

EXHIBIT 16

May 14, 2007

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

Commissioners:

We have read the statements made by Regent Communications, Inc. 401(K) Profit Sharing Plan, which we understand will be filed with the Commission pursuant to Item 4.01 of Form 8-K, as part of the Plan’s Form 8-K report dated May 9, 2007. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ Joseph Decosimo and Company LLC

Joseph Decosimo and Company LLC