DISH DBS CORPORATION
9601 South Meridian Boulevard
Englewood, Colorado 80112
June 12, 2009
Via EDGAR
Larry Spirgel
Assistant Director
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: DISH DBS Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 16, 2009, as amended March 31, 2009
Form 10-Q for the Quarterly Period Ended March 31, 2009
File No. 333-31929
Dear Mr. Spirgel:
Per the telephone conversion between Sharon Virga and Brandon Ehrhart, Vice President and Associate General Counsel of DISH DBS Corporation, on Thursday, June 11, 2009, DISH DBS Corporation plans to respond to the comments contained in the June 4, 2009 letter from the Securities and Exchange Commission on or before July 2, 2009. Should you have any questions or concerns, please feel free to contact me at (303) 723-1285.
Sincerely,
/s/ Robert E. Olson
Robert E. Olson
Executive Vice President and
Chief Financial Officer
cc: Kyle Moffatt, SEC
Sharon Virga, SEC
