United States securities and exchange commission logo September 26, 2022 John Rego Chief Financial Officer WideOpenWest, Inc. 7887 East Belleview Avenue , Suite 1000 Englewood, Colorado 80111 Re: WideOpenWest, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 24, 2022 Form 8-K filed May 9, 2022 File No. 001-38101 Dear Mr. Rego : We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Technology