-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, ClB4D4aUqnBFuDJ3rkLZPXVm11iswSeXfOCtEh/oUi7knmtaKuoCWLlYoHxlYe+1 pRz5xmkmrJESaBuMftQdEw== 0000950123-07-013262.txt : 20071128 0000950123-07-013262.hdr.sgml : 20071128 20071001194824 ACCESSION NUMBER: 0000950123-07-013262 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SIRIUS SATELLITE RADIO INC CENTRAL INDEX KEY: 0000908937 STANDARD INDUSTRIAL CLASSIFICATION: RADIO BROADCASTING STATIONS [4832] IRS NUMBER: 521700207 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1221 AVENUE OF THE AMERICAS STREET 2: 36TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10020 BUSINESS PHONE: 2128995000 MAIL ADDRESS: STREET 1: 1221 AVENUE OF THE AMERICAS STREET 2: 36TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10020 FORMER COMPANY: FORMER CONFORMED NAME: CD RADIO INC DATE OF NAME CHANGE: 19940203 CORRESP 1 filename1.htm ACCELERATION REQUEST
 

[Letterhead of Sirius Satellite Radio Inc.]
VIA EDGAR AND FACSIMILE
         
    October 1, 2007
 
        
 
  Re:   Sirius Satellite Radio Inc.
Registration Statement on Form S-4
File No. 333-144845
Division of Corporation Finance
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn.: John Zitko, Esq.
Dear Mr. Zitko:
     Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sirius Satellite Radio Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-4, as amended by Amendment No. 1, Amendment No. 2 and Amendment No. 3 thereto, so that it will become effective at 4:00 p.m. Eastern time on October 3, 2007 or as soon thereafter as is practicable.
     The Registrant hereby acknowledges the following: (i) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare this filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Securities and Exchange Commission   -2-   October 1, 2007
         
  Very truly yours,


SIRIUS SATELLITE RADIO INC.
 		  
  By:   /s/ Patrick L. Donnelly    
  Name:   Patrick L. Donnelly   
  Title:   Executive Vice President, General Counsel and
Secretary 		  
 
cc:   Securities and Exchange Commission
     Larry Spirgel, Esq.
     Dean Suehiro

Simpson Thacher & Bartlett LLP
     Gary L. Sellers, Esq.

XM Satellite Radio Holdings Inc.
     Joseph M. Titlebaum, Esq.

Skadden, Arps, Slate, Meagher & Flom LLP
     Thomas Kennedy, Esq.

 

-----END PRIVACY-ENHANCED MESSAGE-----