United States securities and exchange commission logo
May 23, 2024
Lucy Rutishauser
Chief Financial Officer
Sinclair Broadcast Group, LLC
10706 Beaver Dam Road
Hunt Valley , MD 21030
Re: Sinclair Broadcast
Group, LLC
Form 10-K for the
fiscal year ended December 31, 2023
Form 10-Q for the
fiscal quarter ended March 31, 2024
File No. 000-26076
Dear Lucy Rutishauser:
We have reviewed your May 8, 2024 response to our comment letter
and have the
following comment.
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. Unless
we note otherwise, any references to prior comments are to comments in
our April 24,
2024 letter.
Form 10-Q for the fiscal quarter ended March 31, 2024
Notes to Unaudited Consolidated Financial Statements
1. Nature of Operations and Summary of Significant Accounting Policies
Income Taxes, page 39
1. We refer to your $7.5
million correcting adjustment. Please provide us with more detail
about the adjustment
and how you determined it was immaterial based on guidance in
SAB 99.
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.
Sincerely,
Lucy Rutishauser
Sinclair Broadcast Group, LLC
May 23, 2024
Page 2
FirstName LastNameLucy Rutishauser
Comapany NameSinclair Broadcast Group, LLC
Division of Corporation Finance
May 23, 2024 Page 2 Office of Technology
FirstName LastName