United States securities and exchange commission logo October 11, 2022 Christopher J. Henderson Executive Vice President and General Counsel Salem Media Group, Inc. 6400 North Belt Line Road Irving, TX 75063 Re: Salem Media Group, Inc. Registration Statement on Form S-3 Filed October 3, 2022 File No. 333-267721 Dear Christopher J. Henderson: 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 Edwin Kim, Attorney-Adviser, at (202) 551-3297 or at Jan Woo, Legal Branch Chief, (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Garett Sleichter, Esq.