TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 8, 2020 Sean E. Reilly Chief Executive Officer Lamar Media Corp. 5321 Corporate Boulevard Baton Rouge, Louisiana 70808 Re: Lamar Media Corp. Registration Statement on Form S-4 Filed September 4, 2020 File No. 333-248598 Dear Mr. Reilly: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Ronald (Ron) E. Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michelle Earley