UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 11-K

(Mark One)

þ Annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934

For the fiscal year ended December 31, 2007

or

o Transition report pursuant to Section 15(d) of the Securities Exchange Act of 1934

For the transition period from                      to                    

Commission file number 0-15392

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN

(Full title of the Plan)

Regent Communications, Inc.
2000 Fifth Third Center
511 Walnut Street
Cincinnati, OH 45202

(Name of Issuer of the securities held pursuant

to the Plan and address of its principal executive office)

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN

INDEX

	Page
	Number
Required Information:
Report of Independent Registered Public Accounting Firm		3
Financial Statements:
Statements of Net Assets Available for Benefits as of December 31, 2007 and 2006		4
Statement of Changes in Net Assets Available for Benefits for the year ended December 31, 2007		5
Notes to Financial Statements		6
Additional Information: *
Form 5500, Schedule H, Part IV, Line 4(i) — Schedule of Assets (Held at End of Year) as of December 31, 2007		13
Form 5500, Schedule H, Part IV, Line 4(j) — Schedule of Reportable Transactions for the year ended December 31, 2007		14
Form 5500, Schedule H, Part IV, Question 4a- Delinquent Participant Contributions for the year ended December 31, 2007		15
Exhibits:
23.1 Consent of Independent Registered Public Accounting Firm
EX-23.1

* Other schedules required by Section 2520.103-10 of the Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974 have been omitted because they are not applicable.

2

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Participants and Administrator of
Regent Communications, Inc. 401(k) Profit Sharing Plan

We have audited the accompanying statements of net assets available for benefits of the Regent Communications, Inc. 401(k) Profit Sharing Plan (“Plan”) as of December 31, 2007 and 2006, and the related statement of changes in net assets available for benefits for the year ended December 31, 2007. These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Plan is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Plan’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, such financial statements present fairly, in all material respects, the net assets available for benefits of the Plan as of December 31, 2007 and 2006, and the changes in the net assets available for benefits for the year ended December 31, 2007 in conformity with accounting principles generally accepted in the United State of America.

Our audits were conducted for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplemental schedules of (1) assets (held at end of year) as of December 31, 2007, (2) reportable transactions for the year ended December 31, 2007, and (3) delinquent participant contributions for the year ended December 31, 2007 are presented for the purpose of additional analysis and are not a required part of the basic financial statements, but are supplementary information required by the Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. These schedules are the responsibility of the Plan’s management. Such schedules have been subjected to the auditing procedures applied in the audit of the basic 2007 financial statements and, in our opinion, are fairly stated in all material respects when considered in relation to the basic financial statements taken as a whole.

/s/ DELOITTE & TOUCHE LLP

Cincinnati, Ohio
June 30, 2008

3

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN

STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS

as of December 31, 2007 and 2006

	December 31,
	2007		2006
ASSETS:
Investments (See Note 3)	$	10,807,668	$	9,518,550
Receivables:
Participant contributions		45,247		42,219
Employer contributions		122,321		109,870
Total receivables		167,568		152,089
Net assets available for benefits	$	10,975,236	$	9,670,639

The accompanying notes are an integral part of these financial statements.

4

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN

STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS

for the year ended December 31, 2007

	For the Year Ended
	December 31,
	2007
Additions:
Additions to net assets attributed to:
Investment income:
Net depreciation in fair value of investments (See Note 3)	$	( 413,477	)
Dividends and interest		563,622
Less investment expenses		2,661
Total investment income		147,484
Contributions:
Participant contributions		1,409,083
Employer contributions, net of forfeitures		509,943
Total contributions		1,919,026
Total additions		2,066,510
Deductions:
Benefits paid to participants		761,913
Net increase		1,304,597
Net assets available for benefits:
Beginning of year		9,670,639
End of year	$	10,975,236

The accompanying notes are an integral part of these financial statements.

5

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN

NOTES TO FINANCIAL STATEMENTS

1. DESCRIPTION OF PLAN

The following description of the Regent Communications, Inc. 401(k) Profit Sharing Plan (the “Plan”) provides only general information. Participants should refer to the Plan document for a more complete description of the Plan provisions.

a.	General- The Plan is a defined contribution plan covering all employees (other than non-resident aliens, foreign aliens temporarily residing in the United Sates, and employees who are clerks, interns, co-op students or employed for the sole purpose of completing a specified project of limited duration) of Regent Communications, Inc. (the “Company”) and its affiliates, who have at least one year of service with at least 1,000 hours of service and are age twenty-one or older. It is subject to the provisions of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).
b.	Contributions- Eligible participants may elect to have a percentage of their pre-tax annual compensation, as defined in the Plan, contributed to the Plan, subject to IRS limits. Participants may also contribute amounts representing distributions from other qualified defined benefit or defined contribution plans. These amounts are included in participant contributions in the Statement of Changes in Net Assets Available for Benefits. Participants direct the investment of their contributions into various investment options offered by the Plan. The Company matches 50 percent of the first six percent of compensation that a participant contributes to the Plan. The Company matching contribution is invested directly in Regent Communications, Inc. common stock. At their discretion, participants may later direct the investment of matching contributions among other investment options made available through the Plan. The Company may, at its discretion, make additional contributions to the Plan.
c.	Participant Accounts- Each participant’s account is credited with the participant’s contribution and allocations of (a) the Company’s contribution, (b) Plan earnings, and (c) certain administrative expenses. Allocations are based on participant earnings or account balances, as defined. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account.
	Participants may change their investment allocation elections daily and may change their contribution percentage on a monthly basis.
d.	Vesting- Participants are vested immediately in their contributions plus actual earnings thereon. Participants vest in a percentage of Company contributions plus actual earnings thereon as follows:

Years of Credited Vesting Service	Vesting Percentage
Less than two years		0	%
Two but less than three years		33.3	%
Three but less than four years		66.6	%
Four or more years		100	%

6

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN
NOTES TO FINANCIAL STATEMENTS

e.	Participant Loans- Participants who are actively employed may borrow from their fund accounts a minimum of $1,000, up to a maximum equal to the lesser of $50,000 or 50% of their vested account balance. Participants shall pay all loan fees and interest. All loans must be adequately secured, and participants shall use up to one-half of their vested account balance in the Plan as collateral. The loans bear interest at prevailing rates charged by banks for loans which would be made under similar circumstances. Principal and interest are paid ratably through payroll deductions. Loans generally must be repaid within five years. Participant loans were $205,354 and $165,292 at December 31, 2007 and 2006, respectively.
f.	Payment of Benefits- Distribution of a participant’s vested account balance is made in one lump sum payment to the participant, or their beneficiary, upon termination of employment, permanent disability, or death. Participant accounts that are vested and less than or equal to $1,000 will be automatically distributed to the participant. Participants whose accounts are vested and have a balance greater than $1,000 but less than or equal to $5,000 must elect in writing whether to receive the distribution directly or have it paid directly to an eligible retirement plan of their choice. If no written election is made, the Plan Administrator will distribute the funds in a direct rollover to an individual retirement plan of its choice. Participant accounts in excess of $5,000 will not be distributed to the participant before they attain age 65, without the written consent of the participant. Participants may apply for hardship withdrawals, subject to approval by the Plan Administrator. The contributions and earnings are taxable to the participants, subject to certain exceptions, upon withdrawal from the Plan.
g.	Forfeitures- At December 31, 2007 and 2006, forfeited non-vested accounts totaled $5,636 and $5,910, respectively. These accounts may be used to reduce future employer contributions or may be used to pay administrative expenses of the Plan.
h.	Plan Administration and Expenses- Certain administrative expenses of the Plan are paid by the Company. The Company is the Plan Administrator, and the Plan’s trustee is Fidelity Management Trust Company.

2. SUMMARY OF ACCOUNTING POLICIES

a.	Basis of Accounting- The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
b.	Use of Estimates- The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and changes therein, and disclosure of contingent assets and liabilities. Actual results could differ from those estimates.
c.	Investment Valuation and Income Recognition- The Plan’s investments are stated at fair value. Quoted market prices are used to value investments. Shares of mutual funds are valued at the net asset value of shares held by the Plan at year end. Participant loans are valued at cost, which approximates fair value.

7

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN
NOTES TO FINANCIAL STATEMENTS

	Purchases and sales of securities are recorded on a trade-date basis. Dividends are recorded on the ex-dividend date. Interest income is recorded on the accrual basis. The Plan presents in the Statement of Changes in Net Assets Available for Benefits the net appreciation (depreciation) in the fair value of its investments, which consists of the realized gains or losses of investments sold during the year and the unrealized appreciation (depreciation) on those investments held at year end.
	Management fees and operating expenses charged to the Plan for investments in the mutual funds are deducted from income earned on a daily basis. They are reflected as a reduction of investment income.
d.	Risks and Uncertainties- The investments are subject to market risk. The degree of market risk for individual funds varies based upon the applicable underlying assets, among other things. Due to the level of risk associated with certain investments and the level of uncertainty related to changes in the value of these investments, it is at least reasonably possible that changes in risks in the near term would materially affect participants’ account balances and the amounts reported in the Statements of Net Assets Available for Benefits.
e.	Payment of Benefits- Benefits are recorded in the period participants request distribution of payment.
f.	Contributions- Employee contributions are recorded in the period during which the Company makes the payroll deductions from the participants’ compensation. Employer contributions generally are contributed in the quarter subsequent to the one in which the match is granted.
g.	Excess Contributions Payable- The plan is required to return contributions received during the Plan year in excess of the Internal Revenue Code limits.
h.	New Accounting Pronouncements- In September 2006, the Financial Accounting Standards Board (“FASB”) issued Statement of Financial Accounting Standards No. 157 (“SFAS 157”), “Fair Value Measurements.” SFAS 157 established a single authoritative definition of fair value, sets a framework for measuring fair value and requires additional disclosures about fair value measurement. SFAS 157 is effective for financial statements issued for fiscal years beginning after November 15, 2007. Plan management is currently evaluating the impact of adoption, if any, on the Plan’s net assets available for benefits and changes in net assets available for benefits.

8

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN
NOTES TO FINANCIAL STATEMENTS

3. INVESTMENTS

The following presents investments that represent 5 percent or more of the Plan’s net assets:

	December 31,
	2007		2006
**Fidelity Capital Appreciation Fund; 58,191 shares and 50,799 shares, respectively	$	1,557,183	$	1,377,174
**Fidelity Contrafund; 16,386 shares and 14,420 shares, respectively		1,197,965		940,192
**Fidelity Freedom 2020 Fund; 64,694 shares and 53,004 shares, respectively		1,022,809		823,147
**Fidelity International Discovery Fund; 44,604 shares and 40,987 shares, respectively		1,921,535		1,554,235
**Fidelity Large Cap Value Fund; 51,473 shares and 46,075 shares, respectively		746,355		689,275
**Fidelity U.S. Bond Index Fund; 79,041 shares and 72,263 shares, respectively		860,757		784,772
Spartan U.S. Equity Index Fund; 22,027 shares and 22,085 shares, respectively		1,143,203		1,108,244
**Regent Communications, Inc. common stock; 491,571 shares and 363,180 shares, respectively*		757,214		1,027,857

*	Nonparticipant-directed
**	Party-in-interest

During the year ended December 31, 2007, the Plan’s investments (including gains and losses on investments bought and sold, as well as held during the year) depreciated in value by $413,477 as follows:

Mutual Funds	$	257,803
Common Stock		(671,280	)
Net depreciation in fair value of investments	$	(413,477	)

9

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN
NOTES TO FINANCIAL STATEMENTS

4. NONPARTICIPANT-DIRECTED INVESTMENTS

Information about the change in nonparticipant-directed investments is as follows:

	Year Ended
	December 31,
	2007
Changes in Investments:
Employee contributions	$	1,278
Employer contributions		480,833
Change in employer receivable		12,451
Net depreciation		(671,280	)
Benefits paid to participants		(70,306	)
Transfers to participant-directed investments		(23,072	)
Administrative fee		(547	)
Net Change in Investments		(270,643	)
Investments, Beginning of Year		1,027,857
Investments, End of Year	$	757,214

5. PLAN TERMINATION

Although the Company has not expressed any intent to do so, the Company reserves the right under the Plan to discontinue its contributions at any time and to terminate the Plan subject to the provisions of ERISA. In the event of Plan termination, participants would become 100% vested in their employer contributions.

6. TAX STATUS

The Plan obtained a determination letter dated May 6, 2003, in which the Internal Revenue Service stated that the Plan, as then designed, was in compliance with the applicable requirements of the Internal Revenue Code. Effective as of November 1, 2005, the Company adopted a Fidelity non-standardized prototype document. On February 3, 2006, the Company requested a new tax determination letter from the Internal Revenue Service for the restated plan. The Internal Revenue Service responded with a letter stating that the Plan must be restated in its entirety and may reapply for a new tax determination letter by April 30, 2010. The Company is in the process of preparing for the restatement. The Company believes that the Plan is currently designed (subject to its pending restatement) and being operated in compliance with the applicable requirements of the Internal Revenue Code, except for certain administrative issues that were discovered by the Company. In order to prevent the Plan from incurring a qualification defect, the Plan’s sponsor will take the necessary corrective actions in accordance with the acceptable correction methods of the Employee Plans Compliance Resolution System (“EPCRS”). The Plan Sponsor is in the process of taking the necessary corrective steps, and as a result believes the Plan will maintain its tax-exempt status. Therefore, no provision for income taxes has been included in the Plan’s financial statements.

10

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN
NOTES TO FINANCIAL STATEMENTS

7. EXEMPT PARTY-IN-INTEREST TRANSACTIONS

Certain investments of the Plan are shares of mutual funds managed by Fidelity Management Trust Company, trustee of the Plan. These transactions qualify as party-in-interest transactions. The Plan was charged for fees related to the management of these investments.

At December 31, 2007 and 2006, the Plan held 491,571 and 363,180 shares, respectively, of common stock of Regent Communications, Inc., the sponsoring employer, with a cost basis of $2,042,539 and $1,739,887, respectively.

8. NONEXEMPT PARTY-IN-INTEREST TRANSACTION

The Company remitted April 5, 2007 participant contributions of $199 to the trustee on January 22, 2008, which was later than required by D.O.L. Regulation 2510.3-102. The Company plans to file Form 5330 with the Internal Revenue Service and pay the required excise tax on the transaction. In addition, the participant accounts will be credited with the amount of investment income which would have been earned had the participant contributions been remitted on a timely basis.

9. PLAN AMENDMENTS

There were no amendments to the Plan adopted during the 2007 Plan year.

10. RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500

The following is a reconciliation of net assets available for benefits per the financial statements to the Form 5500 as of December 31, 2007:

	2007
Net assets available for benefits per the financial statements	$	10,975,236
Certain deemed distributions of participant loans and related interest		(276	)
Net assets available for benefits per the Form 5500	$	10,974,960

The following is a reconciliation of total investments at fair value per the financial statements to total investments per the Form 5500 Schedule of Assets (Held at End of Year) as of December 31, 2007:

	2007
Total investments per the financial statements	$	10,807,668
Certain deemed distributions of participant loans and related interest		(276	)
Total investments (current value column) per Form 5500 Schedule of Assets (Held at End of Year)	$	10,807,392

11

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN
NOTES TO FINANCIAL STATEMENTS

For the year ended December 31, 2007, the following is a reconciliation of net investment income per the financial statements to the Form 5500:

	2007
Total net investment income per the financial statements	$	147,484
Less interest on deemed distributions		(16	)
Add investment expenses		2,661
Total earnings on investments per the Form 5500	$	150,129

For the year ended December 31, 2007, the following is a reconciliation of distributions to participants per the financial statements to the Form 5500:

	2007
Total distributions to participants per the financial statements	$	(761,913	)
Add deemed distributions		(260	)
Total distributions to participants per the Form 5500	$	(762,173	)

12

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN (31-1492857, PN 001)

FORM 5500, SCHEDULE H, PART IV, LINE 4(i)
SCHEDULE OF ASSETS (HELD AT END OF YEAR)
AS OF DECEMBER 31, 2007

	NUMBER					MARKET
NAME OF ISSUER AND TITLE OF ISSUE	OF SHARES		COST			VALUE
American Beacon Large Cap Value Fund- Plan Ahead Class		2,990		*	*	$	66,950
***Fidelity Capital Appreciation Fund		58,191		*	*		1,557,183
***Fidelity Contrafund		16,386		*	*		1,197,965
***Fidelity Freedom 2000 Fund		388		*	*		4,797
***Fidelity Freedom 2005 Fund		107		*	*		1,260
***Fidelity Freedom 2010 Fund		1,101		*	*		16,321
***Fidelity Freedom 2015 Fund		3,912		*	*		48,786
***Fidelity Freedom 2020 Fund		64,694		*	*		1,022,809
***Fidelity Freedom 2025 Fund		1,370		*	*		18,058
***Fidelity Freedom 2030 Fund		7,292		*	*		120,469
***Fidelity Freedom 2035 Fund		9,494		*	*		129,878
***Fidelity Freedom 2040 Fund		3,872		*	*		37,672
***Fidelity Freedom 2045 Fund		5		*	*		54
***Fidelity Freedom 2050 Fund		25		*	*		291
***Fidelity Freedom Income Fund		9		*	*		108
***Fidelity International Discovery Fund		44,604		*	*		1,921,535
***Fidelity Large Cap Value Fund		51,473		*	*		746,355
***Fidelity Retirement Money Market Portfolio		336,680		*	*		336,680
***Fidelity Small Cap Stock Fund		497		*	*		8,671
***Fidelity U.S. Bond Index Fund		79,041		*	*		860,757
Legg Mason Value Trust Financial Intermediary		6,269		*	*		430,666
Neuberger Berman International- Trust Class		1,735		*	*		39,978
RS Partners		2,577		*	*		79,386
Spartan U.S. Equity Index Fund		22,027		*	*		1,143,203
Third Avenue Value Fund		910		*	*		55,268
***Regent Communications, Inc. common stock*		491,571	$	2,042,539			757,214
***Participant Loans (interest rates range from 6.00% to 9.25%)		—		*	*		205,078
Grand Total						$	10,807,392

*	Nonparticipant-directed investment
**	This information is not required for participant-directed accounts.
***	Party-in-interest

13

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN (31-1492857, PN 001)

FORM 5500, SCHEDULE H, PART IV, LINE 4(j)
SCHEDULE OF REPORTABLE TRANSACTIONS
FOR THE YEAR ENDED DECEMBER 31, 2007

					Current Value	Net
Identity of	Description of	Purchase	Selling	Cost of	of Asset on	Gain
Party Involved	Asset	Price	Price	Asset	Transaction Date	(Loss)
SINGLE TRANSACTIONS
None.
SERIES TRANSACTIONS

*Regent Communications, Inc. common stock $ 493,284 $ — $ 493,284 $ 493,284 $ —

The above totals reflect the activity of 4 purchase transactions.

* Party-in-interest

14

REGENT COMMUNICATIONS, INC.
401(k) PROFIT SHARING PLAN (31-1492857, PN001)

FORM 5500, SCHEDULE H, PART IV, QUESTION 4a
DELINQUENT PARTICIPANT CONTRIBUTIONS
FOR THE YEAR ENDED DECEMBER 31, 2007

	Relationship to Plan,
Identity of	Employer, or Other	Description of
Party Involved	Party-in-Interest	Transaction	Amount
Regent Communications, Inc.	Employer/Plan Sponsor	Participant contributions for employees were not funded within the time period prescribed by D.O.L. Regulation 2510.3-102. The April 5, 2007 participant contributions were deposited on January 22, 2008.	$	199

15

SIGNATURE

The Plan. Pursuant to the requirements of the Securities Exchange Act of 1934, the Trustees of the Plan (or other persons who administer the employee benefit plan) have duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized.

	REGENT COMMUNICATIONS, INC. 401(k) PROFIT SHARING PLAN
Date: June 30, 2008	/s/ GINGER A. SCHERBARTH
	Ginger A. Scherbarth
	Director of Human Resources Regent Communications, Inc.

16