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30 ROCKEFELLER PLAZA
TEL +1 212.408.2500 |
AUSTIN |
LONDON WASHINGTON |
August 30, 2017
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Liberty Interactive Corporation - Registration Statement on Form S-4
Ladies and Gentlemen:
On behalf of our client, Liberty Interactive Corporation (Liberty Interactive), we enclose herewith for filing under the Securities Act of 1933, as amended, Liberty Interactives Registration Statement on Form S-4 (the Form S-4), which includes the preliminary proxy statement/prospectus of Liberty Interactive and HSN, Inc. (HSNi), relating to the registration of 58,493,933 shares of Liberty Interactives Series A QVC Group common stock, par value $0.01 per share (Liberty QVCA common stock) to be issued upon the completion of Liberty Interactives proposed merger with HSNi, as discussed below.
HSNi, Liberty Interactive and Liberty Horizon, Inc., a Delaware corporation and a direct wholly-owned subsidiary of Liberty Interactive (Merger Sub), have entered into an Agreement and Plan of Merger, dated as of July 5, 2017 (the merger agreement), pursuant to which Liberty Interactive has agreed to acquire HSNi by way of a merger of Merger Sub with and into HSNi (the merger), with HSNi surviving as a wholly-owned subsidiary of Liberty Interactive. If the merger is completed, and upon the satisfaction of the conditions set forth in the merger agreement, HSNi stockholders (other than Liberty Interactive and its wholly owned subsidiaries) will receive 1.650 shares of Liberty QVCA common stock in exchange for each share of HSNi common stock held by such holder immediately prior to the effective time of the merger.
HSNi will hold a special meeting for its stockholders to vote on certain matters in connection with the merger. At the special meeting, HSNi stockholders will be asked to approve: (i) the adoption of the merger agreement and (ii) certain compensation that may be paid or become payable to HSNis named executive officers that is based on or otherwise relates to the transactions contemplated by the merger agreement.
The Form S-4 and its enclosures describe the merger in greater detail.
We have been advised that a filing fee in the amount of $148,737 has been paid in connection with the filing of the Form S-4 by wire transfer from Liberty Interactives account at U.S. Bank in Denver to the Securities and Exchange Commissions account at U.S. Bank in St. Louis. U.S. Bank was instructed to note that Liberty Interactives Central Index Key (CIK) is 0001355096.
Should any questions arise with respect to this filing, please contact the undersigned at Tel: (212) 408-2503, Fax: (212) 259-2503.
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Very truly yours, |
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/s/ Renee L. Wilm |
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Renee L. Wilm |
cc: Liberty Interactive Corporation
Richard N. Baer
KPMG LLP
Barry Amman
HSN, Inc.
Gregory J. Henchel
Davis Polk & Wardwell LLP
George R. Bason, Jr.
Marc O. Williams
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