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                             May 20, 2024

       Mark Boelke
       Chief Financial Officer
       Entravision Communications Corp
       2425 Olympic Boulevard, Suite 6000 West
       Santa Monica, California 90404

                                                        Re: Entravision
Communications Corp
                                                            10-K filed March
14, 2024
                                                            10-Q filed May 2,
2024
                                                            8-K filed May 2,
2024
                                                            File No. 001-15997

       Dear Mark Boelke:

                                                        We have reviewed your
filing and have the following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-Q for the fiscal quarter ended March 31, 2024

       Management's Discussion and Analysis of Financial Conditions and Results
of Operations
       Three-Month Periods ended March 31, 2024 and 2023, page 28

   1.                                                   When more than one
factor is responsible for the change in an income statement line item,
                                                        quantify each of the
contributing factors, including any offsetting amounts. Please ensure
                                                        this change is made
throughout your MD&A. Provide us with your proposed future
                                                        disclosure.
       Liquidity and Capital Resources
       Cash Flow, page 34

   2.                                                   We note your current
discussion of cash flows from operating activities replicates line
                                                        items disclosed in your
cash flow statement. Please expand your analysis to provide a
                                                        detailed discussion of
the underlying reasons for the fluctuations in cash flows from
                                                        operations.
 Mark Boelke
Entravision Communications Corp
May 20, 2024
Page 2
Form 8-K filed May 2, 2024

Exhibit 99.1, page 1

3.       Please revise your press release, including the Unaudited Financial
Highlights section, to
         present the most directly comparable GAAP-basis measures more
prominently than your
         non-GAAP measures consolidated EBITDA and Free cash flow. Refer to
Item
         10(e)(1)(i)(A) of Regulation S-K and Non-GAAP Financial Measures
Compliance and
         Disclosure Interpretation, Question 102.10(a).
4.       You state the most directly comparable GAAP measure for consolidated
EBITDA and
         free cash flow is operating cash flows. As such, please begin your
reconciliations with
         operating cash flows. In addition, revise to more clearly explain why
these non-GAAP
         measures provide useful information to investors regarding your
financial condition and
         results of operations. Refer to Item 10(e)(1)(i) of Regulation S-K and
Non-GAAP
         Financial Measures Compliance and Disclosure Interpretation, Question
102.10(b).
         Provide us with your proposed future disclosure.
5.       As you have identified operating cash flows as the most directly
comparable GAAP
         measure for consolidated EBITDA, explain why you have provided a
reconciliation to Net
         income (loss) attributable to common stockholders. If your
presentation is based on the
         terms of your credit agreement, tell us how you considered Non-GAAP
Financial
         Measures Compliance and Disclosure Interpretation, Question 102.09.
        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.

       Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at
202-551-3361 if
you have questions regarding comments on the financial statements and related
matters.



FirstName LastNameMark Boelke                                 Sincerely,
Comapany NameEntravision Communications Corp
                                                              Division of
Corporation Finance
May 20, 2024 Page 2                                           Office of
Technology
FirstName LastName