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) |