<SEC-DOCUMENT>0000930413-19-000261.txt : 20190201
<SEC-HEADER>0000930413-19-000261.hdr.sgml : 20190201
<ACCEPTANCE-DATETIME>20190201092112
ACCESSION NUMBER:		0000930413-19-000261
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20190201
DATE AS OF CHANGE:		20190201
EFFECTIVENESS DATE:		20190201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIRIUS XM HOLDINGS INC.
		CENTRAL INDEX KEY:			0000908937
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO BROADCASTING STATIONS [4832]
		IRS NUMBER:				383916511
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-228088
		FILM NUMBER:		19557952

	BUSINESS ADDRESS:	
		STREET 1:		1290 AVENUE OF THE AMERICAS
		STREET 2:		11TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10104
		BUSINESS PHONE:		212-584-5100

	MAIL ADDRESS:	
		STREET 1:		1290 AVENUE OF THE AMERICAS
		STREET 2:		11TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SIRIUS XM RADIO INC.
		DATE OF NAME CHANGE:	20080805

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SIRIUS SATELLITE RADIO INC
		DATE OF NAME CHANGE:	19991228

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CD RADIO INC
		DATE OF NAME CHANGE:	19940203
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>c92898_s8pos.htm
<TEXT>
<HTML>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on February 1, 2019 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-228088 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; border-top: Black 3px double">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549 </B></P>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Post-Effective
Amendment No. 1 TO FORM S-4</B></FONT><BR>
<B>ON</B><BR>
<B>FORM S-8</B><BR>
<B>REGISTRATION STATEMENT </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>UNDER</I></B><BR>
<B><I>THE SECURITIES ACT OF 1933 </I></B></P>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sirius
XM Holdings Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified
in its charter) </B></P>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 65%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="width: 50%; text-align: center"><B>38-3916511</B></TD></TR>
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="text-align: center; font-size: 8pt"><B>(State or other jurisdiction of</B><BR>
    <B>incorporation or organization)</B></TD>
    <TD STYLE="text-align: center; font-size: 8pt"><B>(I.R.S. Employer</B><BR>
    <B>Identification Number)</B></TD></TR>
</TABLE>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1290 Avenue of the Americas, 11<SUP>th</SUP>
Floor</B><BR>
<B>New York, New York 10104</B><BR>
<B>(212) 584-5100</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address, including zip code, and telephone
number, including area code, of registrant&rsquo;s principal executive offices) </B></P>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="color: black"><B>2014 Stock
Incentive Plan of AdsWizz Inc.</B></FONT><BR>
<FONT STYLE="color: black"><B>Pandora Media, Inc. 2011 Equity Incentive Plan</B></FONT><BR>
<FONT STYLE="color: black"><B>Pandora Media, Inc. 2004 Stock Plan</B></FONT><BR>
<FONT STYLE="color: black"><B>TheSavageBeast.com, Inc. 2000 Stock Incentive Plan </B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>(Full Title of the Plans) </B></FONT></P>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Patrick L. Donnelly, Esq. </B><BR>
<B>Executive Vice President, General Counsel and Secretary</B><BR>
<B>Sirius XM Holdings Inc.</B><BR>
<B>1290 Avenue of the Americas, 11<SUP>th</SUP> Floor</B><BR>
<B>New York, New York 10104</B><BR>
<B>(212) 584-5100</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>(Name, address, including
zip code, and telephone number, including area code, of agent for service) </B></P>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>With copies of all notices, orders
and communications to: </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Eric Swedenburg<BR>
Ravi Purushotham<BR>
Simpson Thacher&nbsp;&amp; Bartlett LLP<BR>
425 Lexington Avenue<BR>
New York, New York 10017<BR>
(212) 455-2000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company, or an emerging growth
company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller
reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act. (Check one):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 18%"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="width: 58%"><FONT STYLE="font-family: Wingdings">x</FONT></TD>
    <TD STYLE="width: 22%"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-family: Wingdings">o</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">o</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">o</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 7.2pt">&nbsp;</TD>
    <TD STYLE="padding-left: 7.2pt">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging&nbsp;Growth&nbsp;Company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">o</FONT></TD></TR>
</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to section 7(a)(2)(B) of the Securities Act&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>

<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 18%; padding-bottom: 1pt; font-size: 8pt; text-align: center; border-top: Black 1px solid; border-bottom: Black 1px solid"><FONT STYLE="font-size: 8pt"><B>Title of each class of </B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>securities to be</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>registered</B></FONT></TD>
    <TD STYLE="width: 22%; font-size: 8pt; text-align: center; border: Black 1px solid"><FONT STYLE="font-size: 8pt"><B>Title of plans</B></FONT></TD>
    <TD NOWRAP STYLE="width: 15%; padding-left: 7.2pt; font-size: 11pt; text-align: center; border-top: Black 1px solid; border-bottom: Black 1px solid"><FONT STYLE="font-size: 8pt"><B>Amount</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>to be</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>registered</B></FONT><B><FONT STYLE="font-size: 8.5pt"><SUP>(1)</SUP></FONT></B></TD>
    <TD NOWRAP STYLE="width: 15%; padding-left: 7.2pt; font-size: 8pt; text-align: center; border: Black 1px solid"><FONT STYLE="font-size: 8pt"><B>Proposed</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>maximum</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>offering price </B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>per share</B></FONT></TD>
    <TD NOWRAP STYLE="width: 15%; padding-left: 7.2pt; font-size: 8pt; text-align: center; border-top: Black 1px solid; border-right: Black 1px solid; border-bottom: Black 1px solid"><FONT STYLE="font-size: 8pt"><B>Proposed</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>maximum</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>aggregate</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>offering price</B></FONT></TD>
    <TD NOWRAP STYLE="width: 15%; font-size: 12pt; text-align: center; border-top: Black 1px solid; border-bottom: Black 1px solid"><FONT STYLE="font-size: 8pt"><B>Amount of</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>registration fee</B></FONT><B><FONT STYLE="font-size: 8.5pt"><SUP>(2)</SUP></FONT></B></TD></TR>
<TR>
    <TD STYLE="padding-bottom: 1pt; font-size: 12pt; text-align: center; border-bottom: Black 1px solid"><FONT STYLE="font-size: 10pt">common stock, par value $0.001 per share</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1px solid; border-left: Black 1px solid; border-right: Black 1px solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">2014 Stock Incentive Plan of AdsWizz Inc.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pandora Media, Inc. 2011 Equity Incentive
        Plan</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pandora Media, Inc. 2004 Stock Plan</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">TheSavageBeast.com, Inc. 2000 Stock Incentive
        Plan</P>

</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; text-align: center; border-bottom: Black 1px solid"><FONT STYLE="font-size: 10pt">55,103,248</FONT></TD>
    <TD NOWRAP STYLE="vertical-align: bottom; font-size: 11pt; text-align: center; border-bottom: Black 1px solid; border-left: Black 1px solid; border-right: Black 1px solid">N/A</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; font-size: 11pt; text-align: center; border-bottom: Black 1px solid; border-right: Black 1px solid">N/A</TD>
    <TD NOWRAP STYLE="vertical-align: bottom; font-size: 11pt; text-align: center; border-bottom: Black 1px solid">N/A</TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt">(1)</TD><TD>Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration
statement also covers any additional shares of common stock, par value $0.001 per share (&ldquo;Sirius XM common stock&rdquo;),
of Sirius XM Holdings Inc. (the &ldquo;Registrant&rdquo;) that may become issuable in respect of the securities identified in the
table above by reason of any stock dividend, stock split, recapitalization, merger, consolidation, reorganization, or other similar
transaction which results in an increase in the number of outstanding shares of Sirius XM common stock.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1px solid">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 24.5pt">(2)</TD><TD>All filing fees payable in connection with the registration of these securities were already paid in connection with the filing
of the Registrant&rsquo;s registration statement on Form S-4 (File No. 333-228088) filed with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) on October 31, 2018, to which this is Post-Effective Amendment No. 1. Accordingly, no additional
filing fee is required. See &ldquo;Explanatory Note.&rdquo;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; border-bottom: Black 3px double">&nbsp;</P>



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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">EXPLANATORY
NOTE</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">The Registrant hereby amends its registration
statement on Form S-4 (File No. 333-228088) filed with the Commission on October 31, 2018, as amended by Amendment No. 1 filed
with the Commission on November 30, 2018, Amendment No. 2 filed with Commission on December 14, 2018 and Amendment No. 3 filed
with the Commission on December 19, 2018 (as amended, the &ldquo;Form S-4&rdquo;), which the Commission declared effective on December
20, 2018, by filing this Post-Effective Amendment No. 1 on Form S-8 (this &ldquo;Post-Effective Amendment&rdquo; and together with
the Form S-4, this &ldquo;Registration Statement&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt"><FONT STYLE="font-size: 10pt">The Registrant
filed the Form S-4 in connection with the transactions contemplated by the Agreement and Plan of Merger and Reorganization by and
among Pandora Media, Inc., a Delaware corporation (&ldquo;Pandora&rdquo;), Billboard Holding Company Inc., a Delaware corporation
and a wholly-owned subsidiary of Pandora (&ldquo;New Holding Company&rdquo;), Billboard Acquisition Sub, Inc., a Delaware corporation
and wholly-owned subsidiary of New Holding Company, the Registrant, White Oaks Acquisition Corp, a Delaware corporation and a wholly-owned
subsidiary of the Registrant, and</FONT> <FONT STYLE="font-size: 10pt">Sirius XM Radio Inc., a Delaware corporation and wholly-owned
subsidiary of the Registrant, dated September 23, 2018 (as may be amended from time to time, the &ldquo;Merger Agreement&rdquo;).
On February 1, 2019, through a series of transactions set forth in the Merger Agreement, Pandora became an indirect wholly owned
subsidiary of the Registrant (the &ldquo;Merger&rdquo;).</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">As a result of the Merger, each option, whether
vested or unvested, to acquire shares of Pandora common stock, par value $0.0001 per share (&ldquo;Pandora common stock&rdquo;),
and each unvested restricted stock unit, in each case, granted under Pandora&rsquo;s (i) 2014 Stock Incentive Plan of AdsWizz Inc.,
(ii) Pandora Media, Inc. 2011 Equity Incentive Plan, (iii) Pandora Media, Inc. 2004 Stock Plan and (iv) TheSavageBeast.com, Inc.
2000 Stock Incentive Plan (collectively, the &ldquo;Pandora Equity Plans&rdquo;) converted into options and restricted stock unit
awards, as applicable, covering shares of Sirius XM common stock (the &ldquo;Sirius XM Awards&rdquo;), with appropriate adjustments
to reflect the application of the Exchange Ratio (as defined in the Merger Agreement).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">In accordance with the terms of the Sirius
XM Holdings Inc. 2015 Long-Term Stock Incentive Plan (the &ldquo;Sirius XM 2015 Plan&rdquo;), as a result of the Merger, all shares
available under the Pandora Equity Plans, which were previously approved by stockholders and not adopted in contemplation of the
Merger, will become additional shares available for grant pursuant to the terms of Sirius XM 2015 Plan (as adjusted, to the extent
appropriate, to reflect the application of the Exchange Ratio). Subject to certain limitations set forth in the Sirius XM 2015
Plan, such shares may be used for awards made after the Merger under the Sirius XM 2015 Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">The Registrant hereby amends the Form S-4
by filing this Post-Effective Amendment relating to 55,103,248 shares of Sirius XM common stock issuable upon the exercise or settlement,
as applicable, of the Sirius XM Awards under the Pandora Equity Plans. All such shares were previously registered on the Form S-4
but will be subject to issuance pursuant to this Post-Effective Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">PART I<BR>
INFORMATION REQUIRED IN THE SECTION 10(<FONT STYLE="text-transform: none">a) PROSPECTUS</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">The information specified in Item 1 and Item
2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">The document(s) containing the information
specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents are
not required to be, and are not, filed with the Commission either as part of this Registration Statement or as prospectuses or
prospectus supplements pursuant to Rule 424 of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3.&nbsp;&nbsp;Incorporation of Documents by Reference.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">The following documents, which have been
filed by the Registrant with the Commission, are incorporated herein by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 36pt">(a)</TD><TD>The Registrant&rsquo;s Annual Report on Form 10-K for the fiscal year ended December&nbsp;31, 2018 filed with the Commission
on January 30, 2019;</TD></TR></TABLE>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 36pt">(b)</TD><TD>The Registrant&rsquo;s Proxy Statement on Schedule 14A for the 2018 annual meeting of the Registrant&rsquo;s stockholders filed
with the Commission on April 23, 2018;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 36pt">(c)</TD><TD>The Registrant&rsquo;s Current Report on Form 8-K filed with the Commission on February 1, 2019 (other than the portions of
that document not deemed to be filed); and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 36pt">(d)</TD><TD>The description of shares of Sirius XM common stock contained in the Registrant&rsquo;s Registration Statement on Form 8-A
filed with the Commission on April 29, 2009, including any amendments or reports filed with the Commission for the purpose of updating
such description.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt"><FONT STYLE="font-weight: normal">All other
reports and other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities
Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), prior to the filing of a post-effective amendment which indicates
that all securities offered hereby have been sold or which deregisters all securities then remaining unsold (other than information
deemed to have been &ldquo;furnished&rdquo; rather than &ldquo;filed&rdquo; in accordance with the SEC&rsquo;s rules), shall be
deemed to be incorporated by reference into this Registration Statement and to be a part of this Registration Statement from the
date of the filing of such reports and documents.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt"><FONT STYLE="font-weight: normal">For the
purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference
herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently
filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such
statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: bold 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36pt">Item 4.</TD>
    <TD>Description of Securities.</TD></TR>
</TABLE>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: bold 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36pt">Item 5.</TD>
    <TD>Interests of Named Experts and Counsel.</TD></TR>
</TABLE>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Not applicable.<B> </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: bold 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36pt">Item 6.</TD>
    <TD>Indemnification of Directors and Officers.</TD></TR>
</TABLE>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Under Section 145 of the Delaware General
Corporation Law (&ldquo;DGCL&rdquo;), a corporation may indemnify a director, officer, employee or agent of the corporation (or
a person who is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
partnership, joint venture, trust or other enterprise) against expenses (including attorneys&rsquo; fees), judgments, fines and
amounts paid in settlement actually and reasonably incurred by the person if he acted in good faith and in a manner he reasonably
believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding,
if he had no reasonable cause to believe such person&rsquo;s conduct was unlawful. In the case of an action brought by or in the
right of a corporation, the corporation may indemnify a director, officer, employee or agent of the corporation (or a person who
is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise) against expenses (including attorneys&rsquo; fees) actually and reasonably incurred by
such person if such person acted in good faith and in a manner such person reasonably believed to be in or not opposed to the best
interests of the corporation, except that no indemnification may be made in respect of any claim, issue or matter as to which such
person shall have been adjudged to be liable to the corporation unless and only to the extent a court finds that, in view of all
the circumstances of the case, such person is fairly and reasonably entitled to indemnification for such expenses as the court
shall deem proper. The indemnification provisions of the DGCL require indemnification of a director or officer who has been successful
on the merits in defense of any action, suit or proceeding that he was a party to by virtue of the fact that he is or was a director
or officer of the corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Section 145 of the DGCL further authorizes
a corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of
the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
partnership, joint venture, trust or other enterprise, against any liability asserted against the person, and incurred by the person
in any such capacity, or arising out of his or her status as such, whether or not the corporation would have the power to indemnify
such person under Section 145 of the DGCL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Section 102(b)(7) of the DGCL enables a Delaware
corporation to provide in its certificate of incorporation for the elimination or limitation of the personal liability of a director
to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director. However, no provision can
eliminate or limit a director&rsquo;s liability:</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">for any breach of the director&rsquo;s duty of loyalty to the corporation or its stockholders;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">for acts or omissions not in good faith or which involve intentional misconduct or a knowing
violation of law;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">under Section 174 of the DGCL, which, among other things, imposes liability on directors for
unlawful payment of dividends or unlawful stock purchase or redemption; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font: 10pt Symbol">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">for any transaction from which the director derived an improper personal benefit.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 12pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Article eleventh of the Registrant&rsquo;s
charter provides that no the Registrant director shall be personally liable to the Registrant or its stockholders for monetary
damages for breach of fiduciary duty by that director as a director. However, this limitation does not eliminate or limit the liability
of a director to the extent provided by applicable law (i) for any breach of the director&rsquo;s duty of loyalty to the Registrant
or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation
of law, (iii) under Section 174 of the DGCL, or (iv) for any transaction from which the director derived an improper personal benefit.
If the DGCL is amended after November 14, 2013, the effective date of this article eleventh, to authorize corporate action further
eliminating or limiting the personal liability of directors, then the liability of a director of the Registrant shall be eliminated
or limited to the fullest extent permitted by the DGCL, as so amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Article eleventh of the Registrant&rsquo;s
charter also provides that the Registrant indemnifies, to the fullest extent permitted by law, any person (or the estate of any
person) who was or is a party to, or is threatened to be made a party to, any threatened, pending or complete action, suit or proceeding,
whether or not by or in the right of the Registrant, and whether civil, criminal, administrative, investigative or otherwise, by
reason of the fact that such person is or was a director, officer or employee of the Registrant, or is or was serving at the request
of the Registrant as a director, officer or employee of another corporation or organization. The Registrant may, to the full extent
permitted by law, purchase and maintain insurance on behalf of any such person against any liability which may be asserted against
him or her. To the full extent permitted by law, the indemnification includes expenses (including attorneys&rsquo; fees), judgments,
fines and amounts paid in settlement, and any such expenses may be paid by the Registrant in advance of the final disposition of
such action, suit or proceeding. The indemnification does not limit the right of the Registrant to indemnify any other person for
any such expenses to the full extent permitted by law, nor is it exclusive of any other rights to which any person seeking indemnification
from the Registrant may be entitled under any agreement, vote of stockholders or disinterested directors or otherwise, both as
to action in his or her official capacity and as to action in another capacity while holding such office.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Any repeal or modification of the foregoing
paragraphs by the stockholders of the Registrant shall not adversely affect any right or protection of a director, officer or employee
of the Registrant existing at the time of such repeal or modification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">The foregoing summaries are necessarily subject
to the complete text of the statute, the registrant&rsquo;s certificate of incorporation and bylaws, as amended to date, and the
arrangements referred to above and are qualified in their entirety by reference thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: bold 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36pt">Item 7. </TD>
    <TD>Exemption from Registration Claimed.</TD></TR>
</TABLE>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36pt"><B>Item 8. </B></TD>
    <TD><B>Exhibits.</B></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">The list of exhibits is set forth under &ldquo;Exhibit
Index&rdquo; immediately preceding the signature pages hereto and is incorporated by reference herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36pt"><B>Item 9. </B></TD>
    <TD><B>Undertakings.</B></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 36pt">(a)</TD><TD>The undersigned Registrant hereby undertakes:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which
offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 72pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to include any prospectus
required by Section&nbsp;10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 72pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to reflect in the prospectus
any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate,</P>
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">represent a fundamental change in the information set forth in this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
offering range may be reflected in the form of prospectus filed with the Commission pursuant to&nbsp;Rule 424(b)&nbsp;if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate
offering price set forth in the &quot;Calculation of Registration Fee&quot; table in the effective registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 72pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to include any material
information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change
to such information in this Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-indent: 72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>provided</U>, <U>however</U>, that paragraphs (a)(1)(i) and
(a)(1)(ii) of this Item do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in reports filed with or furnished to the Commission by this Registrant pursuant to Section 13 or Section 15(d) of
the Exchange Act that are incorporated by reference in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining
any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I>
offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by means
of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby
undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual
report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in this
Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to
the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act<B> </B>and is, therefore, unenforceable. In the event that a claim
for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer, or controlling person of the Registrant in the successful defense of any action, suit, or proceeding) is asserted by such
director, officer, or controlling person in connection with the securities being registered, the Registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by
the final adjudication of such issue.</P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 10pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: left; width: 100%"><PAGE></PAGE></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT INDEX</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 72pt"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Document</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/908937/000119312513443688/d627857dex31.htm" STYLE="-sec-extract: exhibit">Amended and Restated Certificate of Incorporation of Sirius XM Holdings Inc. (incorporated by reference to Exhibit 3.1 to Sirius XM Holdings Inc.&rsquo;s Current Report on Form 8-K filed on November 15, 2013 (File No. 001-34295)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/908937/000119312513443688/d627857dex32.htm" STYLE="-sec-extract: exhibit">Amended and Restated By-Laws of Sirius XM Holdings Inc. (incorporated by reference to Exhibit 3.2 to Sirius XM Holdings Inc.&rsquo;s Current Report on Form 8-K filed on November 15, 2013 (File No. 001-34295)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/908937/000090893714000006/siri-20131231xex41.htm" STYLE="-sec-extract: exhibit">Form of certificate for shares of Sirius XM Holdings Inc.&rsquo;s common stock (incorporated by reference to Exhibit 4.1 to Sirius XM Holdings Inc.&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2013 (File No. 001-34295)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1230276/000123027618000038/ex991-2014stockincentivepl.htm" STYLE="-sec-extract: exhibit">2014 Stock Incentive Plan of AdsWizz Inc. (incorporated by reference to Exhibit 99.1 of the Pandora&rsquo;s Form S-8 Registration Statement filed with the Commission on June 8, 2018 (Registration No. 333-225529)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1230276/000123027618000038/ex992-amendmentno1to2014ad.htm" STYLE="-sec-extract: exhibit">Amendment to the 2014 Stock Incentive Plan of AdsWizz Inc. (incorporated by reference to Exhibit 99.2 of the Pandora&rsquo;s Form S-8 Registration Statement filed with the Commission on June 8, 2018 (Registration No. 333-225529)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1230276/000119312511150713/dex101.htm" STYLE="-sec-extract: exhibit">2011 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 of the Pandora&rsquo;s Form S-1/A Registration Statement filed with the Commission on May 26, 2011 (Registration No. 333-172215)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1230276/000123027617000012/ex992-2011planxamendmentno1.htm" STYLE="-sec-extract: exhibit">Amendment No. 1 to the 2011 Equity Incentive Plan (incorporated by reference to Exhibit 99.2 of the Pandora&rsquo;s Form S-8 Registration Statement filed with the Commission on February 16, 2017 (Registration No. 333-216087)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.8</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1230276/000119312511042087/dex103.htm" STYLE="-sec-extract: exhibit">2004 Stock Plan, as amended (incorporated by reference to Exhibit 10.3 of the Pandora&rsquo;s Form S-1/A Registration Statement filed with the Commission on February 22, 2011 (Registration No. 333-172215)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.9</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1230276/000119312511042087/dex104.htm" STYLE="-sec-extract: exhibit">2000 Stock Incentive Plan, as amended (incorporated by reference to Exhibit 10.4 of the Pandora&rsquo;s Form S-1/A Registration Statement filed with the Commission on February 22, 2011 (Registration No. 333-172215)).</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/908937/000093041318003240/c92185_ex5-1.htm" STYLE="-sec-extract: exhibit">Opinion and Consent of Simpson Thacher&nbsp;&amp; Bartlett LLP as to the legality of the securities being registered.</A>*</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="c92898_ex23-1.htm" STYLE="-sec-extract: exhibit">Consent of KPMG LLP (with respect to financial statements of Sirius XM Holdings Inc.).</A>**</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="c92898_ex23-2.htm" STYLE="-sec-extract: exhibit">Consent of Ernst&nbsp;&amp; Young LLP, independent registered public accounting firm (with respect to financial statements of Pandora Media, Inc.).</A>** </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">23.3</FONT></TD>
    <TD STYLE="background-color: white"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/908937/000093041318003240/c92185_ex5-1.htm" STYLE="-sec-extract: exhibit">Consent of Simpson Thacher&nbsp;&amp; Bartlett LLP (included in Exhibit 5.1 hereto).</A>*</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: white">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
    <TD STYLE="background-color: white"><FONT STYLE="font-size: 10pt"><A HREF="#x1_c92898a001">Power of Attorney (included on signature page).*</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="background-color: white">&nbsp;</TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">*</TD><TD>Previously filed with the Registrant&rsquo;s original Registration Statement on Form S-4 filed on October 31, 2018, to which
this is an amendment.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 36pt">**</TD><TD>Filed herewith.</TD></TR></TABLE>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center"><A NAME="x1_c92898a001">SIGNATURES</A></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this Post-Effective Amendment No. 1 to Form S-4 on Form S-8 to be signed on its behalf
by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on February 1, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>SIRIUS XM HOLDINGS INC.</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 55%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 39%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1px solid"><FONT STYLE="font-size: 10pt">/s/ Patrick L. Donnelly</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Patrick L. Donnelly</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Executive Vice President, General Counsel and Secretary</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">Pursuant to the requirements of the Securities
Act of 1933, as amended, this Post-Effective Amendment No. 1 to Form S-4 on Form S-8 has been signed by the following persons in
the capacities indicated below on February 1, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid"><B>Signature</B></P>

</TD>
    <TD STYLE="width: 4%; padding-bottom: 12pt; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 48%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid"><B>Title</B></P>

</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Gregory B. Maffei</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Chairman of the Board of Directors and Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">/s/ James
        E. Meyer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">James E. Meyer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Chief Executive Officer and Director (Principal Executive Officer)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">/s/ David
        J. Frear</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">David J. Frear</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Senior Executive Vice President and Chief Financial Officer (Principal Financial Officer)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">/s/ Thomas
        D. Barry</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Thomas D. Barry</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Senior Vice President and Controller (Principal Accounting Officer)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Joan L. Amble</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">George W. Bodenheimer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Mark D. Carleton</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Eddy W. Hartenstein</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">James P. Holden</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Evan D. Malone</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">James F. Mooney</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Michael Rapino</P>

</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
</TABLE>

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<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid"><B>Signature</B></P>

</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid"><B>Title</B></P>

</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Kristina M. Salen</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center; width: 4%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center; width: 48%">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Carl E. Vogel</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 1px solid">*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">David M. Zaslav</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; font-size: 11pt; text-align: center">Director</TD></TR>
</TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="vertical-align: top; width: 5%; font-size: 10pt">*&nbsp;By:</TD>
    <TD STYLE="vertical-align: bottom; width: 35%; border-bottom: Black 1px solid; font-size: 10pt">/s/ Patrick L. Donnelly</TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">Patrick L. Donnelly<BR>
    (Attorney-in-Fact)<BR>
    Pursuant to Powers of Attorney</TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"><B>Exhibit 23.1</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">Consent of Independent Registered Public
Accounting Firm</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Board of Directors<BR>
Sirius XM Holdings Inc. and subsidiaries:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">We consent to the use of our reports dated January 30, 2019,
with respect to the consolidated balance sheets of Sirius XM Holdings Inc. and subsidiaries as of December 31, 2018 and 2017,
and the related consolidated statements of comprehensive income, stockholders&rsquo; (deficit) equity, and cash flows for each
of the years in the three-year period ended December 31, 2018, and the related notes and financial statement schedule (collectively,
the &ldquo;consolidated financial statements&rdquo;), and the effectiveness of internal control over financial reporting as of
December 31, 2018, incorporated herein by reference. Our report on the consolidated financial statements refers to a change in
the method of accounting for revenue recognition effective January 1, 2018 due to the adoption of Accounting Standard Update (ASU)
2014-09 and all related amendments, which established Accounting Standard Codification (ASC) Topic 606, <I>Revenue - Revenue from
Contracts with Customers</I>. Our report on the consolidated financial statements also refers to a change in the method of accounting
for share-based payments in 2016 due to the adoption of ASU 2016-09, <I>Compensation-Stock Compensation (Topic 718): Improvements
to Employee Share-Based Payment Accounting</I>.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">/s/ KPMG LLP</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">New York, New York<BR>
February 1, 2019</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0"><B>Exhibit&nbsp;23.2</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Consent of Ernst&nbsp;&amp; Young LLP, Independent
Registered Public Accounting Firm</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">We consent to the incorporation by
reference in the Registration Statement (Form S-8 No. 333-228088) of Sirius XM Holdings Inc. of our reports dated February&nbsp;26,
2018, with respect to the consolidated financial statements of Pandora Media, Inc. and the effectiveness of internal control over
financial reporting of Pandora Media, Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2017, filed
with the Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">/s/ Ernst&nbsp;&amp; Young LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">San Francisco, California</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">January 31, 2019</P>

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