Âé¶¹app

 

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30 ROCKEFELLER PLAZA
NEW YORK, NEW YORK
10112-4498

 

TEL   +1 212.408.2500

FAX  +1 212.408.2501

BakerBotts.com

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WASHINGTON

 

December 22, 2015

 

Via EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

Re:                             Âé¶¹app

Registration Statement on Form S-4

 

On behalf of Âé¶¹app (“Âé¶¹app”), we enclose herewith for filing under the Securities Act of 1933, as amended, Âé¶¹app’s Registration Statement on Form S-4 (the “Form S-4”) relating to the registration of the distribution of the following securities: (i) Âé¶¹app’s proposed Series A, Series B and Series C Âé¶¹app SiriusXM common stock, par value $.01 per share (collectively, the “Âé¶¹app SiriusXM common stock”), (ii) Âé¶¹app’s proposed Series A, Series B and Series C Âé¶¹app Braves common stock, par value $.01 per share (collectively, the “Âé¶¹app Braves common stock”), and (iii) Âé¶¹app’s proposed Series A, Series B and Series C Âé¶¹app Media common stock, par value $.01 per share (collectively, the “Âé¶¹app Media common stock”).

 

At a special meeting, Âé¶¹app’s stockholders will be asked to consider and vote on a group of related proposals to approve the adoption of an amendment and restatement of Âé¶¹app’s certificate of incorporation, among other things, to reclassify our existing common stock into three new tracking stocks to be designated the Âé¶¹app SiriusXM common stock, the Âé¶¹app Braves common stock and the Âé¶¹app Media common stock and to provide for the attribution of the businesses, assets and liabilities of our company among a new SiriusXM Group, a new Braves Group and a new Media Group.  The reclassification is described in detail in the Form S-4 filed herewith.

 

We have been advised that a filing fee in the amount of $1,351,499 has been paid in connection with the filing of the Form S-4 by wire transfer from Âé¶¹app’s account at U.S. Bank in Denver to the Securities and Exchange Commission’s account at U.S. Bank in St. Louis.  U.S. Bank was instructed to note that Âé¶¹app’s Central Index Key (CIK) is 0001560385.

 

Should any questions arise with respect to these filings, please contact the undersigned at Tel: (212) 408-2503, Fax: (212) 259-2503.

 

 

Very truly yours,

 

 

 

/s/ Renee L. Wilm

 

 

 

Renee L. Wilm

 

cc:              Âé¶¹app

Richard N. Baer

 

KPMG LLP

H. Michael Keys