SIMPSON THACHER & BARTLETT LLP
 

425 LEXINGTON AVENUE
NEW YORK, N.Y. 10017-3954
(212) 455-2000

FACSIMILE (212) 455-2502

September 21, 2007

DIRECT DIAL NUMBER E-MAIL ADDRESS

VIA EDGAR AND FAX

Re:  Correspondence from SEC Staff dated

August 21, 2007 regarding

Sirius Satellite Radio Inc.

Definitive Schedule 14A

Filed April 23, 2007

File No. 0-24710

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kathleen Krebs, Esq.

Dear Ms. Krebs:

On behalf of Sirius Satellite Radio Inc. (the “Company”), I am writing to confirm that the Securities and Exchange Commission (the “SEC”) will take no exception to the request by the Company in our telephone conversation yesterday for an extension from September 21, 2007 to October 19, 2007 for the Company to respond to the comments contained in the letter from the SEC staff to the Company dated August 21, 2007.

2

Please do not hesitate to contact me at (212) 455-2661 should you have any questions regarding this matter.

Very truly yours,
 

/s/  Francis C. Marinelli
 

Francis C. Marinelli

cc    Sirius Satellite Radio Inc.
                    Patrick L. Donnelly, Esq.