SecProbe.io

CORRESP
1
filename1.htm

Liberty Sirius XM Holdings
Inc.

12300 Liberty Boulevard

Englewood, Colorado 80112

(720)
875-5400

July 22, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

Washington, D.C. 20549

Re:          Liberty Sirius
XM Holdings Inc.

Registration Statement on Form S-4 (File
No. 333-276758)

Ladies and Gentlemen:

Liberty Sirius XM Holdings
Inc. (the “Issuer”) hereby requests acceleration of the effectiveness of the referenced Registration Statement on Form S-4
(the “Filing”) of the Issuer to 4:30 p.m. (New York City time) on July 23, 2024, or as soon as practicable
thereafter.

In connection with the foregoing
request, the Issuer hereby 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 Filling;

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

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

[Signature Page Follows]

    Very truly yours,

    Liberty Sirius XM Holdings Inc.

    By:
     /s/ Renee L. Wilm

    Name: Renee L. Wilm

    Title: Chief Legal Officer and Chief Administrative
    Officer

[Signature
Page to Acceleration Request Letter]