MediaCo Holding Inc.

48 West 25th Street, Third Floor

New York, New York 10010

July 23, 2024

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mitchell Austin, Esq.

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, MediaCo Holding Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-280779), so that such registration statement may become effective at 11:00 a.m. (Washington, D.C. time) on July 25, 2024, or as soon as practicable thereafter.

MEDIACO HOLDING INC.


By:               /s/ Ann C. Beemish                           
Name:     Ann C. Beemish
Title:         Chief Financial Officer