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DISH
DBS CORPORATION
9601
South Meridian Boulevard
Englewood,
Colorado 80112
April 30,
2009
Via
EDGAR
Larry
Spirgel
Assistant
Director
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100 F
Street, NE
Washington,
D.C. 20549
Re:
DISH DBS Corporation
Form
10-K for the fiscal year ended December 31, 2008
Filed
March 16, 2009, as amended March 31, 2009
File No.
333-31929
Dear Mr.
Spirgel:
Per the
telephone conversion between Sharon Virga and Brandon Ehrhart, Vice President
and Associate General Counsel of DISH DBS Corporation, on Wednesday, April 29,
2009, DISH DBS Corporation plans to respond to the comments contained in the
April 22, 2009 letter from the Securities and Exchange Commission on or before
May 20, 2009. Should you have any questions or concerns, please feel
free to contact me at (303) 723-1285.
Sincerely,
/s/
Robert E. Olson
Robert
E. Olson
Executive
Vice President and
Chief
Financial Officer
cc: Kyle
Moffatt, SEC
Sharon
Virga, SEC