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CORRESP
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New Skies Satellites Holdings Ltd.

Canon’s Court

22 Victoria Street

Hamilton HM 12 Bermuda

May 5, 2005

VIA FACSIMILE AND EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

450
Fifth Street, N.W.

Washington, D.C.  20549

                                                Re:  New Skies
Satellites Holdings Ltd.

                                                        Registration Statement on Form S-1

                                                        File No.:  333-122322

Ladies and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the
undersigned hereby requests that the effective date of the above-referenced
Registration Statement on Form S-1, as amended, of New Skies Satellites
Holdings Ltd. (the “Company”) be accelerated so that the Registration Statement
may become effective at 2:00 p.m. EDT on May 9, 2005, or as soon as possible
thereafter.  In this regard, the Company
is aware of its obligations under the Act and the Securities Exchange Act of
1934, as amended, as they relate to the proposed public offering of the common
stock specified in the above-referenced Registration Statement.

Pursuant to this request,
the Company acknowledges that:

•                  should the Securities and Exchange Commission
(the “Commission”) or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking
any action with respect to the filing;

•                  the action of the Commission
or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

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

  Very truly yours,

  New
  Skies Satellites Holdings Ltd.

  By:

  /s/ Thai Rubin

  Name:
  Thai Rubin

  GOLDMAN,
  SACHS & CO.

  LEHMAN
  BROTHERS INC.

  85 Broad
  Street

  745
  Seventh Avenue

  New
  York, N.Y. 10004

  New
  York, N.Y. 10019

May
5, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

  Re:

  New Skies Satellites Holdings Ltd.. (the
  “Company”)

  Registration Statement on Form S-1 (Registration
  No. 333-122322)

Dear Sirs:

                As Representatives
of the Underwriters of the Company’s proposed public offering, we hereby join
the Company’s request for acceleration of the above-referenced Registration
Statement, requesting effectiveness for 2:00 p.m. (NYT), on May 9, 2005, or as
soon thereafter as is practicable.

                Pursuant to Rule
460 of the General Rules and Regulations under the Securities Act of 1933, we
wish to advise you that we have effected the following approximate distribution
of the Company’s preliminary prospectuses dated April 25, 2005 and May 2, 2005,
respectively:

Preliminary Prospectus dated April 25, 2005:

20,900 copies to prospective Underwriters, institutional
investors, dealers and others.

Distribution from April 25, 2005 through May 2, 2005

Preliminary Prospectus dated May 2, 2005:

21,250 copies to prospective Underwriters,
institutional investors, dealers and others.

Distribution from May 2, 2005 through the date hereof.

The undersigned advise that they have complied and
will continue to comply with Rule 15c2-8 under the Securities Act of 1934,
including the delivery requirement contained in such Rule.

  Very truly yours,

  GOLDMAN, SACHS & CO.

  LEHMAN BROTHERS  INC.

  As Representatives of the several Underwriters

  GOLDMAN, SACHS & CO.

  By:

  /s/ Goldman, Sachs & Co.

  LEHMAN BROTHERS INC.

  By:

  /s/ Arlene Salmonson

  Arlene Salmonson

  Vice President

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