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                           Before the
                Federal Communications Commission
                     Washington, D.C. 20554

In the matter of                 )
                                )
WGUL-FM, Inc.                    )    File Number EB-03-TP-457
Owner of Antenna Structure       )
Registration Number              )    NAL/Acct. No. 200432700012
1027884 in Lecanto, Florida      )
Palm Harbor, Florida             )    FRN 0005815832

                  MEMORANDUM OPINION AND ORDER

Adopted:  June 22, 2004                      Released:  June 24, 
2004

By the Chief, Enforcement Bureau:

     1.   In this Memorandum Opinion and Order (``Order''), we 
cancel a thirteen thousand dollar ($13,000) Notice of Apparent 
Liability for Forfeiture (``NAL'')1 issued to WGUL-FM, Inc. 
(``WGUL-FM'') for its apparent willful and repeated violation of 
Sections 17.51(a)2 and 17.573 of the Commission's Rules 
(``Rules'').  The alleged violation involved WGUL-FM's failure to 
exhibit the required red obstruction lighting on antenna 
structure #1027884 from sunset to sunrise and failure to notify 
the Commission immediately upon any change in ownership 
information.   Based on our review of WGUL-FM's response to the 
NAL, we conclude that, contrary to the contemporaneous statements 
made by WGUL-FM employees at the time of the inspection, WGUL-FM 
is not the owner of antenna structure #1027884.  Thus, we 
conclude that no forfeiture should be imposed against WGUL-FM.  

     2.   Accordingly, IT IS ORDERED that, pursuant to Section 
504(b) of the Communications Act of 1934, as amended, and Section 
1.80(f)(4) of the Rules,4 the instant Notice of Apparent 
Liability for Forfeiture, NAL/Acct. No. 200432700012, IS 
CANCELLED.

     3.   IT IS FURTHER ORDERED that a copy of this Order shall 
be sent first class mail and certified mail, return receipt 
requested, to WGUL-FM, Inc., 35048 US Highway 19, North, Palm 
Harbor, FL 34684 and James A. Koerner, Counsel for WGUL-FM, Inc., 
5809 Nicholson Lane, Suite 124, North Bethesda, MD 20852-5706.


                                                            
  FEDERAL COMMUNICATIONS COMMISSION
                                                        

                                                           
                                                            David 
  H. Solomon
                                                            
  Chief, Enforcement Bureau
_________________________

1Notice of Apparent Liability for Forfeiture, NAL/Acct. No. 
200432700012 (Enf. Bur., Tampa Office rel. March 8, 2004).
247 C.F.R.§ 17.51(a).
347 C.F.R. § 17.57.
4See 47 U.S.C. § 504(b); 47 C.F.R. § 1.80(f)(4).