0001437106-17-000098.txt : 20180412 0001437106-17-000098.hdr.sgml : 20180412 20171222170134 ACCESSION NUMBER: 0001437106-17-000098 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20171222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ascent Capital Group, Inc. CENTRAL INDEX KEY: 0001437106 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380] IRS NUMBER: 262735737 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5251 DTC PARKWAY STREET 2: SUITE 1000 CITY: GREENWOOD VILLAGE STATE: CO ZIP: 80111 BUSINESS PHONE: 303-628-5600 MAIL ADDRESS: STREET 1: 5251 DTC PARKWAY STREET 2: SUITE 1000 CITY: GREENWOOD VILLAGE STATE: CO ZIP: 80111 FORMER COMPANY: FORMER CONFORMED NAME: Ascent Media Corp DATE OF NAME CHANGE: 20110616 FORMER COMPANY: FORMER CONFORMED NAME: Ascent Media CORP DATE OF NAME CHANGE: 20080606 CORRESP 1 filename1.htm Document


             ascentlogoa31.jpg
                        
 
December 22, 2017

Filed as Edgar Correspondence

Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010

Re:
Ascent Capital Group, Inc.
 
Form 10-K for Fiscal Year Ended December 31, 2016
 
Filed March 8, 2017
 
Form 10-Q for the Quarter Ended September 30, 2017
 
Filed November 2, 2017
 
File No. 001-34176

Dear Mr. Spirgel:

In your letter dated December 19, 2017 (the “Staff Comment Letter”), you requested that we respond to your comments regarding our Form 10-K for Fiscal Year ended December 31, 2016 and Form 10-Q for the quarter ended September 30, 2017 within ten business days or advise you when we would provide a response.

During our telephone conversation with Joseph Kempf on December 22, 2017, we advised him that due to timing constraints on our internal finance and legal personnel, we would like to request an extension of time to provide a response. Accordingly, we respectfully request an extension until Friday, January 12, 2018 to file our response to the Staff Comment Letter.

Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at (972) 277-3644.

 
Very truly yours,
 
Ascent Capital Group, Inc.
 
 
 
/s/ Fred A. Graffam
 
Fred A. Graffam
 
Senior Vice President and Chief Financial Officer

cc:    Joseph Kempf, Securities and Exchange Commission


 GRAPHIC 2 ascentlogoa31.jpg begin 644 ascentlogoa31.jpg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end