0001104659-20-099357.txt : 20200929 0001104659-20-099357.hdr.sgml : 20200929 20200827130525 ACCESSION NUMBER: 0001104659-20-099357 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200827 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DISH DBS CORP CENTRAL INDEX KEY: 0001042642 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATION SERVICES, NEC [4899] IRS NUMBER: 841328967 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 S. MERIDIAN BLVD. CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: 3037231277 MAIL ADDRESS: STREET 1: 9601 S. MERIDIAN BLVD. CITY: ENGLEWOOD STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: ECHOSTAR DBS CORP DATE OF NAME CHANGE: 19970717 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DISH Network LLC CENTRAL INDEX KEY: 0000920436 STANDARD INDUSTRIAL CLASSIFICATION: CABLE & OTHER PAY TELEVISION SERVICES [4841] IRS NUMBER: 841114039 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 S MERIDIAN BLVD CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: 3037231000 MAIL ADDRESS: STREET 1: 9601 S MERIDIAN BLVD CITY: ENGLEWOOD STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: ECHOSTAR SATELLITE LLC DATE OF NAME CHANGE: 20040330 FORMER COMPANY: FORMER CONFORMED NAME: ECHOSTAR SATELLITE CORP DATE OF NAME CHANGE: 19940316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DISH OPERATING L.L.C. CENTRAL INDEX KEY: 0001285646 IRS NUMBER: 200715965 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 S MERIDIAN BLVD CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: 3037231000 MAIL ADDRESS: STREET 1: 9601 S MERIDIAN BLVD CITY: ENGLEWOOD STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: ECHOSTAR SATELLITE OPERATING L.L.C. DATE OF NAME CHANGE: 20080603 FORMER COMPANY: FORMER CONFORMED NAME: ECHOSTAR SATELLITE OPERATING CORP DATE OF NAME CHANGE: 20040331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ECHOSPHERE LLC CENTRAL INDEX KEY: 0000920433 STANDARD INDUSTRIAL CLASSIFICATION: CABLE & OTHER PAY TELEVISION SERVICES [4841] IRS NUMBER: 840833457 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 S. MERIDIAN CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: 3037231277 MAIL ADDRESS: STREET 1: 9601 S. MERIDIAN CITY: ENGLEWOOD STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: ECHOSPHERE CORP DATE OF NAME CHANGE: 19940316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DISH NETWORK SERVICE LLC CENTRAL INDEX KEY: 0001175721 IRS NUMBER: 841195952 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 S. MERIDIAN BLVD. CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: 3037231277 MAIL ADDRESS: STREET 1: 9601 S. MERIDIAN BLVD. CITY: ENGLEWOOD STATE: CO ZIP: 80112 FORMER COMPANY: FORMER CONFORMED NAME: DISH NETWORK SERVICE CORP DATE OF NAME CHANGE: 20020617 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DISH Broadcasting Corp CENTRAL INDEX KEY: 0001819899 IRS NUMBER: 371848590 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 SOUTH MERIDIAN BOULEVARD CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: (303) 723-1000 MAIL ADDRESS: STREET 1: 9601 SOUTH MERIDIAN BOULEVARD CITY: ENGLEWOOD STATE: CO ZIP: 80112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DISH Technologies LLC CENTRAL INDEX KEY: 0001819903 IRS NUMBER: 760033570 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 SOUTH MERIDIAN BOULEVARD CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: (303) 723-1000 MAIL ADDRESS: STREET 1: 9601 SOUTH MERIDIAN BOULEVARD CITY: ENGLEWOOD STATE: CO ZIP: 80112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sling TV Holding LLC CENTRAL INDEX KEY: 0001819906 IRS NUMBER: 460593221 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9601 SOUTH MERIDIAN BOULEVARD CITY: ENGLEWOOD STATE: CO ZIP: 80112 BUSINESS PHONE: (303) 723-1000 MAIL ADDRESS: STREET 1: 9601 SOUTH MERIDIAN BOULEVARD CITY: ENGLEWOOD STATE: CO ZIP: 80112 CORRESP 1 filename1.htm

DISH DBS CORPORATION
9601 South Meridian Boulevard

Englewood, CO 80112

August 27, 2020

Division of Corporation Finance

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:

DISH DBS Corporation (the “Company”)
Registration Statement on Form S-4 (File No. 333-248134)

Ladies and Gentlemen:

This letter is in reference to the registration statement on Form S-4 (File No. 333-248134) of the Company, which was filed with the Securities and Exchange Commission (the “Commission”) on August 19, 2020 (the “Registration Statement”), relating to an offer to exchange up to $1,000,000,000 of a new series of the Company’s 7.375% Senior Notes due 2028 for a like amount of the Company’s existing 7.375% Senior Notes due 2028.

The Company hereby requests acceleration of the effective date of the Registration Statement in accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), to 2:00 p.m., Eastern Daylight Time, on August 31, 2020, or as soon thereafter as practicable. The Company is aware of its obligations under the Securities Act.

Securities and Exchange Commission

-2-

If you have any questions, please contact the undersigned at (720) 514-5297 or Scott D. Miller of Sullivan & Cromwell LLP at (212) 558-3109.

	Yours truly,

	/s/ Brandon Ehrhart
	Brandon Ehrhart
	Senior Vice President, Deputy General Counsel and Secretary

cc:

Matthew Crispino
Jan Woo

(Securities and Exchange Commission)

Scott D. Miller

(Sullivan & Cromwell LLP)