Exhibit 10.22



ACKNOWLEDGEMENT



Each Lender executing a counterpart to this Acknowledgement hereby acknowledges that:



| | (a) |  | the waivers contained in Sections 1(a) and 1(b) of the First Amendment and Waiver dated as of March 9, 2004 (the First Amendment) are effective with respect to
charges resulting from the adverse judgment (the Judgment) described in the memorandum to the Muzak Lender Group, dated March 24, 2004, and the establishment of a reserve with respect thereto; and
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| | (b) |  | no Default or Event of Default under Sections 7.1(a) and 7.1(c) of the Credit Agreement dated as of May 20, 2003 (the Credit Agreement), among MUZAK HOLDINGS LLC
(Holdings), MUZAK LLC as Borrower (the Borrower), the lenders from time to time parties thereto (the Lenders), BEAR, STEARNS & CO. INC. and LEHMAN BROTHERS INC., as Joint Lead Arrangers,
LEHMAN COMMERCIAL PAPER INC. and FLEET NATIONAL BANK, as Co-Syndication Agents, GENERAL ELECTRIC CAPITAL CORPORATION, as Documentation Agent and BEAR STEARNS CORPORATE LENDING INC., as Administrative Agent (Administrative Agent)
shall occur as a result of charges relating to the Judgment or the establishment of any reserve relating thereto for purposes of the fiscal quarter ended December 31, 2003.
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The Lenders hereby acknowledge the above as of March 26, 2004.



[Signature pages follow]





Acknowledgement



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| |  |                                               
| |  | ----------------------------------------------
| |  | MUZAK LLC, as
Borrower                        
| |  |                                               
| |  | By:        /s/ Catherine Walsh                
| |  | Name:    Catherine Walsh Title:      Treasurer
| |  |                                               



| |  |                                               
| |  | ----------------------------------------------
| |  | MUZAK HOLDINGS LLC                            
| |  |                                               
| |  | By:        /s/ Catherine Walsh                
| |  | Name:    Catherine Walsh Title:      Treasurer





Acknowledgement



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| |  |                                                                              
| |  | -----------------------------------------------------------------------------
| |  | BEAR STEARNS CORPORATE LENDING     INC., as Administrative Agent and a Lender
| |  |                                                                              
| |  | By:        /s/ Victor Bulzacchelli                                           
| |  | Name:    Victor Bulzacchelli Title:      Authorized Agent                    





Acknowledgement



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| |  |                                                          
| |  | ---------------------------------------------------------
| |  | LEHMAN COMMERCIAL PAPER INC., as
Lender                  
| |  |                                                          
| |  | By:        /s/ Frank P. Turner                           
| |  | Name:    Frank P. Turner Title:      Authorized Signatory







Acknowledgement



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| |  |                                              
| |  | ---------------------------------------------
| |  | FLEET NATIONAL BANK, as
Lender               
| |  |                                              
| |  | By:        /s/ Kay H. Campbell               
| |  | Name:    Kay H. Campbell Title:      Director







Acknowledgement



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| |  |                                                
| |  | -----------------------------------------------
| |  | GENERAL ELECTRIC CAPITAL CORPORATION, as Lender
| |  |                                                
| |  | By:                                            
| |  | Name: Title:                                   

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Acknowledgement



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| |  |                                                        
| |  | -------------------------------------------------------
| |  | CANPARTNERS INVESTMENTS IV, LLC, as Lender             
| |  |                                                        
| |  | By:        /s/ Mitchell R Julis                        
| |  | Name:    Mitchell R Julis Title:      Authorized Member





Acknowledgement



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| |  |                                                        
| |  | -------------------------------------------------------
| |  | CANYON CAPITAL CLO 2004-1 LTD., as Lender              
| |  |                                                        
| |  | By:        /s/ Mitchell R Julis                        
| |  | Name:    Mitchell R Julis Title:      Managing Director





Acknowledgement