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SEC Company Response from DISH DBS CORP (CIK 0001042642) — Dec 16, 2005

DISH DBS CORP (CIK 0001042642)
Date: Dec. 16, 2005 · CIK: 0001042642 · Accession: 0001035704-05-000735

AI Filing Summary & Sentiment

File numbers found in text: 333-31929

Date
December 16, 2005
Author
/s/ David K. Moskowitz
Form
CORRESP
Company
DISH DBS CORP (CIK 0001042642)

Letter

ECHOSTAR DBS CORPORATION

9601 South Meridian Boulevard

Englewood, Colorado 80112

December 16, 2005

Via EDGAR

Larry Spirgel

Assistant Director

Division of Corporation Finance

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0404

Re:

EchoStar DBS Corporation

Form 10-K for the fiscal year ended December 31, 2004

Filed March 31, 2005

Form 10-Q for the quarterly period ended September 30, 2005

File No. 333-31929

Ladies and Gentlemen:

EchoStar DBS Corporation (the “Company”) hereby acknowledges that:

•

the Company is responsible for the adequacy and accuracy of the disclosure in the above-captioned filings;

•

comments from the staff of the Securities and Exchange Commission (the “Commission”) or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and

•

the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please feel free to contact me at (303) 723-1040.

Sincerely,
/s/ David K. Moskowitz

Show Raw Text
CORRESP
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corresp

ECHOSTAR DBS CORPORATION

9601 South Meridian Boulevard

Englewood, Colorado 80112

December 16, 2005

Via EDGAR

Larry Spirgel

Assistant Director

Division of Corporation Finance

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549-0404

    Re:

    EchoStar DBS Corporation

    Form 10-K for the fiscal year ended December 31, 2004

    Filed March 31, 2005

    Form 10-Q for the quarterly period ended September 30, 2005

    File No. 333-31929

Ladies and Gentlemen:

     EchoStar DBS Corporation (the “Company”) hereby acknowledges that:

    •

    the Company is responsible for the adequacy and accuracy of the disclosure
in the above-captioned filings;

    •

    comments from the staff of the Securities and Exchange Commission (the
“Commission”) or changes to disclosures in response to staff comments do not
foreclose the Commission from taking any action with respect to the filings;
and

    •

    the Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of
the United States.

     If you have any questions, please feel free to contact me at (303) 723-1040.

Sincerely,

/s/ David K. Moskowitz

David K. Moskowitz

Executive Vice President, General Counsel and

Secretary

    cc:

    Dean Suehiro — Securities and Exchange Commission

Robert Carroll — Securities and Exchange Commission

9601 South Meridian Blvd., Englewood, CO 80112  Tel: 303.723.1000  Fax:  303.723.1299