corresp
|
|
|
|
|
Stacie S. Aarestad |
|
|
|
|
|
Partner
617.239.0314
fax 866.955.8599
saarestad@eapdlaw.com |
July 13, 2009
BY EDGAR SUBMISSION
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3720
Washington, D.C. 20549
Attention: Larry Spirgel, Assistant Director
|
RE: |
|
Lamar Advertising Company
Lamar Media Corp.
Form 10-K for the year ended December 31, 2008
Filed February 26, 2009
File No. 0-30242 & 1-12407 |
Ladies and Gentlemen:
On behalf of Lamar Advertising Company and Lamar Media Corp. (Lamar or the Company) and per a
telephone conversation with the staff of the Commission (the Staff) regarding the Companys
response dated June 26, 2009 to the comment provided to Lamar by the Staff in a letter dated June
16, 2009, the Company supplementally provided the Staff via facsimile on July 7, 2009 additional
information that the chief operating decision maker typically uses to allocate resources
(collectively, the Report), which included actual versus pro forma revenue comparisons, debt
ratio analysis, billing input, consolidated comparative statement of operations, actual vs. budget
statement of operations and net booked billings. In a separate letter dated July 7, 2009, the
Company requested confidential treatment for the Report pursuant to Rule 83 (17 C.F.R. §200.83).
If you require any additional information, please call me at (617) 239-0314.
|
|
|
|
|
Very truly yours,
|
|
|
/s/ Stacie S. Aarestad
|
|
|
Stacie S. Aarestad |
|
|
|
|
|
|
cc: |
|
Kevin P. Reilly, Jr., Lamar Advertising Company
Keith Istre, Lamar Advertising Company |