United States securities and exchange commission logo




                                                                                
                    August 2, 2023

       Samuel D. Bush
       Chief Financial Officer
       Saga Communications, Inc.
       73 Kercheval Avenue
       Grosse Pointe Farms, Michigan 48236

                                                        Re: Saga Communications 
Inc.
                                                            Form 10-K for the 
Year Ended December 31, 2022
                                                            Filed March 16, 
2023
                                                            File No. 001-11588

       Dear Samuel D. Bush:

              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