SecProbe.io

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O’Melveny & Myers LLP

Two Embarcadero Center

28ᵗʰ Floor

San Francisco, CA 94111-3823

 T: +1 415 984 8700

F: +1 415 984 8701

omm.com

 File Number:

January 29, 2024

Via EDGAR

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

      C. Brophy Christensen

D: +1 415 984 8793

bchristensen@omm.com

    Re:

    Liberty Media Corporation Preliminary Proxy Statement

Ladies and Gentlemen

On behalf of Liberty Media
Corporation (“Liberty Media”), we enclose herewith for filing under the Securities Act of 1933, as amended (the “Securities
Act”), the preliminary proxy statement and notice of Liberty Media (the “Preliminary Proxy Statement”).

The Preliminary Proxy Statement
relates to a special meeting of Liberty Media’s LSXMA and LSXMB (each as defined below) stockholders, at which such stockholders
will be asked to consider and vote on certain proposals, including a proposal to approve the redemption by Liberty Media of each outstanding
share of (i) Liberty Media’s Series A Liberty SiriusXM common stock, par value $0.01 per share (“LSXMA”), (ii)
Liberty Media’s Series B Liberty SiriusXM common stock, par value $0.01 per share (“LSXMB”), and (iii) Liberty
Media’s Series C Liberty SiriusXM common stock, par value $0.01 per share (“LSXMK” and, together with LSXMA and
LSXMB, collectively, “Liberty SiriusXM Common Stock”), for such number of shares of common stock of Liberty Sirius
XM Holdings Inc. (“New Sirius”), par value $0.001 per share (“New Sirius Common Stock”), equal to
the Exchange Ratio (as defined in the Reorganization Agreement, dated as of December 11, 2023 (the “Reorganization Agreement”),
by and among Liberty Media, New Sirius and Sirius XM Holdings Inc. (“Sirius XM Holdings”), and as further described
below) (such redemption and exchange, the “Redemption”), with cash (without interest) being paid in lieu of any fractional
shares of New Sirius Common Stock. Prior to the Redemption, all of the businesses, assets and liabilities attributed to the Liberty SiriusXM
Group will be contributed to and assumed by New Sirius (the “Contribution”). We refer to the Contribution, the Redemption
and the resulting separation of New Sirius from Liberty Media pursuant to the Contribution and Redemption as the “Split-Off”.

Prior to the closing of the
Split-Off and pursuant to the Reorganization Agreement, the Exchange Ratio (rounded to the nearest ten-thousandth) will be calculated
based on (i) the number of shares of common stock of Sirius XM Holdings, par value $0.001 per share (“Sirius XM Common Stock”),
held by Liberty Media and its subsidiaries (including New Sirius and its subsidiaries) immediately prior to the Split-Off reduced by a
net liabilities share adjustment, divided by (ii) the number of adjusted fully diluted shares of Liberty SiriusXM Common Stock after the
close of the market on the date that is seven business days prior to the date of closing of the Redemption as further described in the
Preliminary Proxy Statement.

Austin • Century City • Dallas •
Houston • Los Angeles • Newport Beach • New York • San Francisco • Silicon Valley • Washington, DC

Beijing • Brussels • Hong Kong •
London • Seoul • Shanghai • Singapore • Tokyo

Concurrent with entry into
the Reorganization Agreement, New Sirius, Liberty Media, Sirius XM Holdings and Radio Merger Sub, LLC, a wholly owned subsidiary of New
Sirius (“Merger Sub”), entered into an Agreement and Plan of Merger, dated as of December 11, 2023 (the “Merger
Agreement”), pursuant to which, substantially concurrently with, but following, the completion of the Split-Off, Merger Sub
will merge with and into Sirius XM Holdings (the “Merger” and, together with the Split-Off, the “Transactions”),
with Sirius XM Holdings surviving the Merger as a wholly owned subsidiary of New Sirius. Upon completion of the Merger, each share of
Sirius XM Common Stock issued and outstanding immediately prior to the effective time of the Merger (other than shares beneficially owned
by Sirius XM Holdings or New Sirius or any of its subsidiaries) will be converted into the right to receive one share of New Sirius Common
Stock.

The Transactions are described
in detail in the Preliminary Proxy Statement filed herewith.

Should any questions arise
with respect to this filing, please contact the undersigned at bchristensen@omm.com or (415) 984-8700.

    Sincerely,

    /s/ C. Brophy
    Christensen

    C. Brophy Christensen

 CBC

cc: Liberty Media Corporation

Renee L. Wilm

Brittany A. Uthoff

Katherine C. Jewell

Michael E. Hurelbrink

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