The Board of Directors and Shareholders of Sinclair Broadcast Group, Inc.  We have audited, before the effects of the adjustments to retrospectively apply the changes in accounting described in Note 1, the  consolidated statements of operations, equity (deficit), comprehensive income (loss) and cash flows for the year ended December  31, 2008 of Sinclair Broadcast Group, Inc. (the 2008 financial statements before the effects of the adjustments discussed in Note  1 are not presented herein). These financial statements are the responsibility of the Company’s management. Our responsibility  is to express an opinion on these financial statements based on our audits.  We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States).  Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements  are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures  in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by  management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable  basis for our opinion.  In our opinion, the 2008 financial statements referred to above, before the effects of the adjustments to retrospectively apply the  changes in accounting described in Note 1, present fairly, in all material respects, the consolidated results of Sinclair Broadcast  Group, Inc’s operations and its cash flows for the year ended December 31, 2008, in conformity with U.S. generally accepted  accounting principles. We were not engaged to audit, review, or apply any procedures to the adjustments to retrospectively apply the changes in  accounting described in Note 1 and, accordingly, we do not express an opinion or any other form of assurance about whether  such adjustments are appropriate and have been properly applied. Those adjustments were audited by PricewaterhouseCoopers  LLP.  Ernst & Young LLP  Baltimore, Maryland  March 3, 2009  2010 Annual Report    73 