Mail Stop 3561 October 4, 2005 Via U.S. Mail and Fax (845-695-2639) Mr. Mark E. Stephan Chief Financial Officer Mediacom Broadband LLC / Mediacom Broadband Corporation 100 Crystal Run Road Middletown, NY 10941 Re: Mediacom Broadband LLC/Mediacom Broadband Corporation Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 Form 10-Q for Fiscal Quarter Ended June 30, 2005 File No. 333-72440/333-72440-1 Dear Mr. Stephan: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, /s/ Kyle Moffatt for Larry Spirgel Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE