TEXT-EXTRACT 2 filename2.txt November 26, 2019 Jeffrey Smulyan Chief Executive Officer MediaCo Holding Inc. One Emmis Plaza, 40 Monument Circle, Suite 700 Indianapolis, IN 46204 Re: MediaCo Holding Inc. Registration Statement on Form 10-12B Filed August 13, 2019 File No. 001-39029 Dear Mr. Smulyan: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Justin Chairman