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30 ROCKEFELLER PLAZA
TEL +1 212.408.2500 FAX +1 212.408.2501 BakerBotts.com |
AUSTIN BEIJING BRUSSELS DALLAS DUBAI HONG KONG HOUSTON |
LONDON MOSCOW NEW YORK PALO ALTO RIO DE JANEIRO RIYADH 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¶¹apps Registration Statement on Form S-4 (the Form S-4) relating to the registration of the distribution of the following securities: (i) Âé¶¹apps 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¶¹apps 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¶¹apps 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¶¹apps 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¶¹apps 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¶¹apps account at U.S. Bank in Denver to the Securities and Exchange Commissions account at U.S. Bank in St. Louis. U.S. Bank was instructed to note that Âé¶¹apps 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.
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Very truly yours, |
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/s/ Renee L. Wilm |
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Renee L. Wilm |
cc: Âé¶¹app
Richard N. Baer
KPMG LLP
H. Michael Keys