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United States securities and exchange commission logo
August 26, 2020
Timothy A. Messner
Executive Vice President and General Counsel
DISH DBS Corporation
9601 South Meridian Boulevard
Englewood, Colorado 80112
Re: DISH DBS
Corporation
Registration
Statement on Form S-4
Filed August 19,
2020
File No. 333-248134
Dear Mr. Messner:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456
or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Scott D Miller