United States securities and exchange commission logo August 12, 2020 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 Fiscal Year Ended December 31, 2019 Response dated July 22, 2020 File No. 001-11588 Dear Mr. Bush: We have reviewed your July 22, 2020 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 8, 2020 letter. Form 10-K for Fiscal Year Ended December 31, 2019 Note 1. Summary of Significant Accounting Policies, page 54 1. We note your response to prior comment 1. We also note "other senior management" is responsible for the operational oversight of radio markets and for communication of results to the CODM. Please identify and describe the role of "other senior management" and tell us whether their function is that of segment management, as that term is defined in ASC 280-10-50-7. You may contact Joseph Cascarano, Senior Staff Accountant, at (202) 551-3376 or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 with any questions. Samuel D. Bush Saga Communications, Inc. August 12, 2020 Page 2 FirstName LastNameSamuel D. Bush Sincerely, Comapany NameSaga Communications, Inc. Division of Corporation Finance August 12, 2020 Page 2 Office of Technology FirstName LastName