<SEC-DOCUMENT>0001104659-24-100274.txt : 20240916
<SEC-HEADER>0001104659-24-100274.hdr.sgml : 20240916
<ACCEPTANCE-DATETIME>20240916170449
ACCESSION NUMBER:		0001104659-24-100274
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		9
FILED AS OF DATE:		20240916
DATE AS OF CHANGE:		20240916
EFFECTIVENESS DATE:		20240916

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIRIUS XM HOLDINGS INC.
		CENTRAL INDEX KEY:			0000908937
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO BROADCASTING STATIONS [4832]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				383916511
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-159206
		FILM NUMBER:		241301818

	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>tm2423473d8_s8pos.htm
<DESCRIPTION>S-8 POS
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif"><!-- BannerFile="tm2423473d8_s8pos.htm"   BannerFilePath="/apps/files/files/jms2files/gofiler/tm2423473-10/tm2423473-10_s8posseq1/users" -->

<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: right"><B>As filed with the Securities and Exchange Commission
on September&nbsp;16, 2024</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-229468</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"><B>Registration No.&nbsp;333-159206</B></P>


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


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


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






<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE
COMMISSION</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>POST-EFFECTIVE AMENDMENT
NO. 1 TO<BR>
FORM&nbsp;S-8 REGISTRATION STATEMENT (No.&nbsp;333-229468)</B></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>POST-EFFECTIVE AMENDMENT
NO. 2 TO<BR>
FORM&nbsp;S-8 REGISTRATION STATEMENT (No.&nbsp;333-228088)</B></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>POST-EFFECTIVE AMENDMENT
NO. 2 TO<BR>
FORM&nbsp;S-8 REGISTRATION STATEMENT (No.&nbsp;333-159206)</B></P>


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


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE SECURITIES ACT OF
1933</B></P>


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


<P STYLE="font: 14pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 14pt"><B>Sirius
XM Holdings Inc.</B></FONT></P>


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


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%; font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0.25pt">Delaware</TD><TD STYLE="width: 2%; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 49%; font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0.25pt">93-4680139</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0.25pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State
                                            or other jurisdiction of</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>incorporation
                                            or organization)</B></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0.25pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S.
                                            Employer</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification
                                            Number)</B></P></TD></TR>
  </TABLE>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1221 Avenue of the Americas,
35<SUP>th</SUP> Floor</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10020</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Address of registrant&rsquo;s
principal executive offices, including zip code)</B></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Sirius XM Holdings Inc.
2015 Long-Term Stock Incentive Plan</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2014 Stock Incentive
Plan of AdsWizz Inc.</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Pandora Media,&nbsp;Inc.
2011 Equity Incentive Plan</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Amended and Restated
Sirius Satellite Radio 2003 Long-Term Stock Incentive Plan</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Full titles of the plans)</B></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Patrick L. Donnelly,&nbsp;Esq.</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Executive Vice President,
General Counsel and Secretary</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Sirius XM Holdings Inc.</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1221 Avenue of the Americas,
35<SUP>th</SUP> Floor</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10020</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(212) 584-5100</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Name, address, including
zip code, and telephone number, including area code, of agent for service)</B></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Eric M. Swedenburg</B></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Simpson Thacher&nbsp;&amp;
Bartlett LLP</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>425 Lexington Avenue</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10017</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(212) 455-2000</B></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">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 20%; font-size: 10pt; text-align: left; padding-left: 0.25pt">Large accelerated filer</TD>
    <TD STYLE="width: 35%"><FONT STYLE="font-family: Wingdings">&#120;</FONT>&nbsp;</TD>
    <TD STYLE="width: 20%; font-size: 10pt; text-align: left; padding-left: 0.25pt">Accelerated filer</TD>
    <TD STYLE="text-align: right; width: 25%">&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.25pt">Non-accelerated filer</TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.25pt">Smaller reporting company</TD>
    <TD STYLE="text-align: right">&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 7.45pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.25pt">Emerging growth company</TD>
    <TD STYLE="text-align: right">&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    </TR>
  </TABLE>


<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">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)&nbsp;of the Securities Act. <FONT STYLE="font-family: Wingdings">&#168;</FONT></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"></P>


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<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"></P>


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<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-align: center"><B>EXPLANATORY NOTE</B></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: 0.25in">Sirius XM Holdings Inc., formerly known as Liberty
Sirius XM Holdings Inc. (the &ldquo;Registrant&rdquo;), hereby files these post-effective amendments to the following registration statements
filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) as the successor registrant to Old Sirius XM (as defined
below).</P>


<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: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT>&nbsp;</TD><TD>Registration
                                            statement on Form&nbsp;S-8 (File No.&nbsp;333-229468) filed on February&nbsp;1, 2019 (the
                                            &ldquo;2015 Plan Registration Statement&rdquo;) relating to the Sirius XM Holdings Inc. 2015
                                            Long-Term Stock Incentive Plan (the &ldquo;2015 Plan&rdquo;);</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Registration statement
                                            on Form&nbsp;S-4 (File No.&nbsp;333-228088) filed on October&nbsp;31, 2018, as amended by
                                            pre-effective Amendment No.&nbsp;1 thereto filed with the Commission on November&nbsp;30,
                                            2018, pre-effective Amendment No.&nbsp;2 thereto filed with the Commission on December&nbsp;14,
                                            2018, pre-effective Amendment No.&nbsp;3 thereto filed with the Commission on December&nbsp;19,
                                            2018, which the Commission declared effective at 4:30 p.m.&nbsp;Eastern Standard Time on
                                            December&nbsp;20, 2018, and post-effective Amendment No.&nbsp;1 thereto filed with the Commission
                                            on February&nbsp;1, 2019 (the &ldquo;AdsWizz Plan and Pandora Plan Registration Statement&rdquo;)
                                            relating to the 2014 Stock Incentive Plan of AdsWizz Inc. (the &ldquo;AdsWizz Plan&rdquo;)
                                            and the Pandora Media,&nbsp;Inc. 2011 Equity Incentive Plan (the &ldquo;Pandora Plan&rdquo;);
                                            and</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Registration statement
                                            on Form&nbsp;S-8 (File No.&nbsp;333-159206) filed on May&nbsp;13, 2009, as amended by post-effective
                                            Amendment No.&nbsp;1 thereto filed with the Commission on November&nbsp;15, 2013 (the &ldquo;Radio
                                            Plan Registration Statement&rdquo; and together with the 2015 Plan Registration Statement
                                            and the AdsWizz Plan and Pandora Plan Registration Statement, the &ldquo;Initial Registration
                                            Statements&rdquo;) relating to the Amended and Restated Sirius Satellite Radio 2003 Long-Term
                                            Stock Incentive Plan (the &ldquo;Radio Plan&rdquo;).</TD></TR></TABLE>


<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: 0.25in">The Registrant previously filed a registration
statement on Form&nbsp;S-4 in connection with the redemptive split-off (the &ldquo;Split-Off&rdquo;) contemplated by the Reorganization
Agreement, dated as of December&nbsp;11, 2023 (and as amended by the First Amendment to the Reorganization Agreement, dated as of June&nbsp;16,
2024, the &ldquo;Reorganization Agreement&rdquo;), by and among the Registrant, Liberty Media Corporation (&ldquo;Liberty Media&rdquo;)
and Sirius XM Inc., formerly known as Sirius XM Holdings Inc. (&ldquo;Old Sirius XM&rdquo;), pursuant to which, among other things, Liberty
Media separated the Liberty SiriusXM Group from Liberty Media. Following the Split-Off, as contemplated by the Agreement and Plan of
Merger, dated as of December&nbsp;11, 2023, by and among the Registrant, Liberty Media, Radio Merger Sub, LLC (&ldquo;Merger Sub&rdquo;)
and Old Sirius XM (and as amended by the First Amendment to the Agreement and Plan of Merger, dated as of June&nbsp;16, 2024, the &ldquo;Merger
Agreement&rdquo;), Merger Sub merged with and into Old Sirius XM, with Old Sirius XM becoming a wholly owned subsidiary of the Registrant
(the &ldquo;Merger,&rdquo; and together with the Split-Off, the &ldquo;Transactions&rdquo;). At the effective time of the Merger (the
&ldquo;Merger Effective Time&rdquo;), the Registrant was renamed &ldquo;Sirius XM Holdings Inc.&rdquo; and Old Sirius XM was renamed
&ldquo;Sirius XM Inc.&rdquo;</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: 0.25in">In addition, effective as of immediately prior
to the Merger Effective Time, (i)&nbsp;each option (whether or not vested) to purchase the common stock of Old Sirius XM awarded under
the Old Sirius XM Stock Plans (each an &ldquo;Old Sirius XM Option&rdquo;) that was outstanding and unexercised immediately prior to
the Merger Effective Time was converted into a new stock option relating to the Registrant&rsquo;s common stock, par value $0.001 per
share (the &ldquo;Registrant&rsquo;s Common Stock&rdquo;) with appropriate adjustments made based on the exchange ratio (the &ldquo;Sirius
XM Exchange Ratio&rdquo;) identified in the First Amendment to the Agreement and Plan of Merger to determine the number of shares and
applicable exercise price subject to each such converted option, and with such converted option having the same terms (including the
vesting requirements) as those of the corresponding Old Sirius XM Option immediately prior to the Merger Effective Time and (ii)&nbsp;each
restricted stock unit of Old Sirius XM awarded under the Old Sirius XM Stock Plans (an &ldquo;Old Sirius XM RSU&rdquo;) that was outstanding
immediately prior to the Merger Effective Time was converted into a new restricted stock unit relating to the Registrant&rsquo;s Common
Stock, with appropriate adjustments made based on the Sirius XM Exchange Ratio to determine the number of shares subject to each converted
restricted stock unit, and with such converted restricted stock unit having the same terms (including the vesting requirements) as those
of the corresponding Old Sirius XM RSU immediately prior to the Merger Effective Time.</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"></P>


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<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: 0.25in">In connection with the Transactions and by operation
of Rule&nbsp;12g-3(a)&nbsp;promulgated under the Securities and Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), the
Registrant became the successor issuer to Old Sirius XM and has succeeded the attributes of Old Sirius XM as the registrant, including
Old Sirius XM&rsquo;s Commission File Number and CIK number. Shares of the Registrant&rsquo;s Common Stock is deemed to be registered
under Section&nbsp;12(b)&nbsp;of the Exchange Act, and the Registrant is subject to the informational requirements of the Exchange Act,
and the rule&nbsp;and regulations promulgated thereunder, and will hereafter file reports and other information with the Commission using
Old Sirius XM&rsquo;s Commission File Number (001-34295). In connection with the Merger, the Registrant assumed Old Sirius XM&rsquo;s
obligations under the 2015 Plan, the AdsWizz Plan, the Pandora Plan and the Radio Plan (collectively, the &ldquo;Old Sirius XM Stock
Plans&rdquo;) and the equity awards granted thereunder. In accordance with paragraph (d)&nbsp;of Rule&nbsp;414 under the Securities Act
of 1933, as amended (the &ldquo;Securities Act&rdquo;), the Registrant hereby expressly adopts the Initial Registration Statements as
its own registration statements for all purposes of the Securities Act and the Exchange Act.</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: 0.25in">The Registrant hereby amends the Initial Registration
Statements by filing these Post-Effective Amendments relating to an aggregate of 27,483,483 shares of the Registrant&rsquo;s Common Stock
issuable pursuant to the Old Sirius XM Stock Plans, consisting of (i)&nbsp;up to 27,403,175 shares of the Registrant&rsquo;s Common Stock
that may be issued pursuant to the 2015 Plan, (ii)&nbsp;up to 2,662 shares of the Registrant&rsquo;s Common Stock that may be issued
pursuant to the AdsWizz Plan, (iii)&nbsp;up to 61,169 shares of the Registrant&rsquo;s Common Stock that may be issued pursuant to the
Pandora Plan and (iv)&nbsp;up to 16,477 shares of the Registrant&rsquo;s Common Stock that may be issued pursuant to the Radio Plan.
All such shares were previously registered on the Initial Registration Statements, and registration fees were paid at the time of the
filing of the Initial Registration Statements, but such shares will be subject to issuance pursuant to these Post-Effective Amendments.</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-align: center"><B>PART&nbsp;I</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></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: 0.25in">The information specified in Items 1 and 2 of
Part&nbsp;I of Form&nbsp;S-8 is omitted in accordance with the provisions of Rule&nbsp;428 under the Securities Act, and the introductory
note to Part&nbsp;I of Form&nbsp;S-8. The documents containing the information specified in Part&nbsp;I of Form&nbsp;S-8 will be delivered
to the participants in the Plans covered by this Registration Statement as required by Rule&nbsp;428(b)(1)&nbsp;under 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
a prospectus or prospectus supplement pursuant to Rule&nbsp;424 under the Securities Act.</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-align: center"><B>PART&nbsp;II</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></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: top">
    <TD STYLE="font-size: 10pt; width: 10%"><B>Item&thinsp;3.</B></TD>
    <TD STYLE="font-size: 10pt; width: 90%"><B>Incorporation of Documents by Reference.</B></TD></TR>
  </TABLE>
<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: 0.5in">The following documents, which have been filed
by the Registrant and Old Sirius XM, as applicable, with the Commission, are incorporated herein by reference:</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: top">
    <TD STYLE="width: 48px; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding: 0.25pt">(a)</TD>
    <TD STYLE="padding: 0.25pt">The Registrant&rsquo;s <A HREF="https://www.sec.gov/Archives/edgar/data/2003397/000110465924081947/tm243744-12_424b3.htm" STYLE="-sec-extract: exhibit">424(b)(3)&nbsp;Prospectus</A>
    included in its effective Registration Statement on Form&nbsp;S-4 (File No.&nbsp;333-276758) initially filed with the Commission
    on <A HREF="https://www.sec.gov/Archives/edgar/data/2003397/000110465924007830/tm243744-1_s4.htm" STYLE="-sec-extract: exhibit">January&nbsp;29,
    2024</A>, as amended by Pre-Effective Amendment No.&nbsp;1 filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/2003397/000110465924036722/tm243744-4_s4a.htm" STYLE="-sec-extract: exhibit">March&nbsp;20,
    2024</A>, Pre-Effective Amendment No.&nbsp;2 filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/2003397/000110465924074364/tm243744-7_s4a.htm" STYLE="-sec-extract: exhibit">June&nbsp;24,
    2024</A><FONT STYLE="color: blue"><U>,</U></FONT> Pre-Effective Amendment No.&nbsp;3 filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/2003397/000110465924080954/tm243744-9_s4a.htm" STYLE="-sec-extract: exhibit">July&nbsp;19,
    2024</A> and Post-Effective Amendment No.&nbsp;1 filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/2003397/000110465924098104/tm2422514d14_posex.htm" STYLE="-sec-extract: exhibit">September&nbsp;9,
    2024</A> (excluding the consolidated financial statements of Liberty Media Corporation and subsidiaries as of December&nbsp;31, 2023
    and 2022, and for each of the years in the three-year period ended December&nbsp;31, 2023, and management&rsquo;s assessment of the
    effectiveness of internal control over financial reporting as of December&nbsp;31, 2023 incorporated by reference therein as well
    as the reference to KPMG LLP under the heading &ldquo;Experts&rdquo; in the prospectus);</TD></TR>
</TABLE>


<P STYLE="margin: 0">&nbsp;</P>


<P STYLE="margin: 0"></P>


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<P STYLE="margin: 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 STYLE="padding: 0.25pt; width: 48px">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; width: 48px">(b)</TD>
    <TD STYLE="padding: 0.25pt">Old Sirius XM&rsquo;s Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2023
    filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000090893724000008/siri-20231231.htm" STYLE="-sec-extract: exhibit">February&nbsp;1,
    2024</A>;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">(c)</TD>
    <TD STYLE="padding: 0.25pt">The Registrant&rsquo;s Quarterly Report on Form&nbsp;10-Q for the quarterly period ended June&nbsp;30,
    2024, filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0002003397/000200339724000004/siri-20240630.htm" STYLE="-sec-extract: exhibit">August&nbsp;16,
    2024</A>;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">(d)</TD>
    <TD STYLE="padding: 0.25pt">Old Sirius XM&rsquo;s Quarterly Reports on Form&nbsp;10-Q for the quarterly period ended March&nbsp;31,
    2024, filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000090893724000014/siri-20240331.htm" STYLE="-sec-extract: exhibit">April&nbsp;30,
    2024</A>, and for the quarterly period ended June&nbsp;30, 2024, filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000090893724000021/siri-20240630.htm" STYLE="-sec-extract: exhibit">August&nbsp;1,
    2024</A>;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">(e)</TD>
    <TD STYLE="padding: 0.25pt">The Registrant&rsquo;s Current Reports on Form&nbsp;8-K filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000110465924098260/tm2423473d2_8k12b.htm" STYLE="-sec-extract: exhibit">September&nbsp;10,
    2024</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000110465924098372/tm2423473d6_8k.htm" STYLE="-sec-extract: exhibit">September&nbsp;10,
    2024</A>;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">(f)</TD>
    <TD STYLE="padding: 0.25pt">Old Sirius XM&rsquo;s Current Reports on Form&nbsp;8-K filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000093041324000018/c107558_8k-ixbrl.htm" STYLE="-sec-extract: exhibit">January&nbsp;3,
    2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000093041324000019/c107555_8k-ixbrl.htm" STYLE="-sec-extract: exhibit">January&nbsp;3,
    2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000093041324000434/c107877_8k-ixbrl.htm" STYLE="-sec-extract: exhibit">January&nbsp;29,
    2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000093041324000436/c107879_8k-ixbrl.htm" STYLE="-sec-extract: exhibit">January&nbsp;29,
    2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000093041324001306/c108836_8k-ixbrl.htm" STYLE="-sec-extract: exhibit">April&nbsp;18,
    2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000093041324001806/c109068_8k-ixbrl.htm" STYLE="-sec-extract: exhibit">May&nbsp;23,
    2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000110465924071939/tm2417346d1_8k.htm" STYLE="-sec-extract: exhibit">June&nbsp;17,
    2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000110465924092447/tm2422393d1_8k.htm" STYLE="-sec-extract: exhibit">August&nbsp;23,
    2024</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/908937/000110465924096655/tm2422920d1_8k.htm" STYLE="-sec-extract: exhibit">September&nbsp;4,
    2024</A>;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">(g)</TD>
    <TD STYLE="padding: 0.25pt">The description of the Registrant&rsquo;s Common Stock contained in the <A HREF="https://www.sec.gov/Archives/edgar/data/2003397/000110465924098000/tm2422514d15_8a12g.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A</A>
    (File No.&nbsp;000-56686) filed with the Commission on September&nbsp;9, 2024, relating to the Registrant&rsquo;s Common Stock, including
    any amendment or report filed for the purpose of updating such description.</TD></TR>
  </TABLE>
<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: 0.5in">All documents that the Registrant subsequently
files pursuant to Sections 13(a), 13(c), 14 and 15(d)&nbsp;of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;),
after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement indicating
that all securities offered have been sold or which deregisters all securities then remaining unsold, 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 documents.</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: 0.5in">Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any other subsequently filed document which 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.</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="font: bold 10pt Times New Roman, Times, Serif; width: 10%">Item&thinsp;4.</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 90%">Description of Securities.</TD></TR>
  </TABLE>








<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: 0.25in">Not applicable.</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: top">
    <TD STYLE="width: 10%"><B>Item&thinsp;5.</B></TD>
    <TD STYLE="width: 90%"><B>Interests of Named Experts and Counsel. </B></TD></TR>
  </TABLE>
<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: 0.25in">Patrick L. Donnelly,&nbsp;Esq., whose legal opinion
with respect to the securities registered hereunder is filed as Exhibit&nbsp;5.1 hereto, is an employee of the Registrant and participates
in certain of the Old Sirius XM Stock Plans and other benefit plans established by the Registrant.</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: top">
    <TD STYLE="width: 10%"><B>Item&thinsp;6.</B></TD>
    <TD STYLE="width: 90%"><B>Indemnification of Directors and Officers.</B></TD></TR>
  </TABLE>
<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: 0.5in">The Registrant is a Delaware corporation. Section&nbsp;145
of the General Corporation Law of the State of Delaware (the &ldquo;DGCL&rdquo;) grants each corporation organized thereunder the power
to indemnify any person who is or was a director, officer, employee or agent of a corporation or enterprise against expenses (including
attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him or her in connection
with any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, other
than an action by or in the right of the corporation, by reason of being or having been in any such capacity, if he or she acted in good
faith in a manner reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal
action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. Section&nbsp;102(b)(7)&nbsp;of the DGCL enables
a corporation in its certificate of incorporation or an amendment thereto validly approved by stockholders to eliminate or limit the
personal liability of the members of its board of directors or officers to the corporation or its stockholders for monetary damages for
breach of fiduciary duty as a director or officer, provided that such provision shall not eliminate or limit the liability of:</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"></P>


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<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 0pt 0.5in">(i)&nbsp;A director or officer for any breach of the director&rsquo;s
or officer&rsquo;s duty of loyalty to the corporation or its stockholders;</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 0pt 0.5in">(ii)&nbsp;A director or officer for acts or omissions not
in good faith or which involve intentional misconduct or a knowing violation of law;</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 0pt 0.5in">(iii)&nbsp;A director under Section&nbsp;174 of the DGCL;</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 0pt 0.5in">(iv)&nbsp;A director or officer for any transaction from
which the director or officer derived an improper personal benefit; or</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 0pt 0.5in">(v)&nbsp;An officer in any action by or in the right of
the corporation.</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: 0.5in">Article&nbsp;ELEVENTH of the Registrant&rsquo;s
Second Amended and Restated Certificate of Incorporation contains the following provisions with respect to indemnification:</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 0pt 0.5in; text-indent: 0.25in">ELEVENTH:&nbsp;&nbsp;&nbsp;(1)&nbsp;To
the fullest extent permitted by the DGCL as it now exists or may hereafter be amended, a director or officer of the Corporation shall
not be held personally liable to the Corporation or its stockholders for monetary damages for any breach of fiduciary duty as a director
or officer owed to the Corporation or its stockholders. If the DGCL is amended after the approval by the stockholders of this provision
to authorize corporate action further eliminating or limiting the personal liability of directors or officers, then the liability of
a director or officer of the Corporation 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">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">(2)&nbsp;&nbsp;&nbsp;The Corporation
shall indemnify, in the manner and to the full 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 Corporation, 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 Corporation, or is or was serving at the request of the Corporation as a director, officer,
employee or agent of another corporation, limited liability company, partnership, joint venture, trust or other enterprise, against expenses
(including attorneys&rsquo; fees) incurred by such person. The Corporation 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 provided herein shall include expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid
in settlement, and, in the manner provided by law, any such expenses shall be paid by the Corporation in advance of the final disposition
of such action, suit or proceeding. Notwithstanding the foregoing, the Corporation shall be required to indemnify or make advances to
a person in connection with an action, suit or proceeding (or part thereof) initiated by such person only if the action, suit or proceeding
(or part thereof) was authorized by the Board of Directors or committee thereof. The indemnification provided herein shall not be deemed
to limit the right of the Corporation to indemnify any other person for any such expenses to the full extent permitted by law, nor shall
it be deemed exclusive of any other rights to which any person seeking indemnification from the Corporation 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">&nbsp;</P>


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


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<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 0pt 0.5in; text-indent: 0.25in">(3)&nbsp;&nbsp;&nbsp;Neither amendment
nor repeal of this Article&nbsp;ELEVENTH, nor the adoption of any provision of this Certificate of Incorporation or the Bylaws or of
any statute inconsistent with this Article&nbsp;ELEVENTH, shall eliminate or reduce the effect of this Article&nbsp;ELEVENTH in respect
of any acts or omissions occurring prior to such amendment, repeal or adoption of any inconsistent provision.</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: 0.5in">The Registrant has obtained policies insuring
the Registrant and its directors and officers against certain liabilities, including liabilities under the Securities Act.</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: top">
    <TD STYLE="width: 10%"><B>Item&thinsp;7.</B></TD>
    <TD STYLE="width: 90%"><B>Exemption from Registration Claimed. </B></TD></TR>
  </TABLE>
<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: 0.5in">Not applicable.</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: top">
    <TD STYLE="width: 10%"><B>Item&thinsp;8.</B></TD>
    <TD STYLE="width: 90%"><B>Exhibits.</B></TD></TR>
  </TABLE>
<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: 0.5in">The following exhibits are filed as part of this
Registration Statement.</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>
    <TD STYLE="white-space: nowrap; vertical-align: top; width: 10%"><B>Exhibit&nbsp;No.</B></TD>
    <TD STYLE="vertical-align: top; width: 90%"><B>Document</B></TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000110465924098260/tm2423473d2_ex3-1.htm" STYLE="-sec-extract: exhibit">4.1</A></TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000110465924098260/tm2423473d2_ex3-1.htm" STYLE="-sec-extract: exhibit">Amended
    and Restated Certificate of Incorporation of the Registrant (incorporated by reference to Exhibit&nbsp;3.1 to the Current Report
    on Form&nbsp;8-K filed with the Commission on September&nbsp;10, 2024).</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000110465924098260/tm2423473d2_ex3-2.htm" STYLE="-sec-extract: exhibit">4.2</A></TD>
    <TD STYLE="vertical-align: bottom"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000110465924098260/tm2423473d2_ex3-2.htm" STYLE="-sec-extract: exhibit">Amended
    and Restated Bylaws of the Registrant (incorporated by reference to Exhibit&nbsp;3.2 to the Current Report on Form&nbsp;8-K filed
    with the Commission on September&nbsp;10, 2024).</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000093041315001637/c80695_def14a.htm#c80695_other1" STYLE="-sec-extract: exhibit">4.3</A></TD>
    <TD STYLE="vertical-align: bottom"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000093041315001637/c80695_def14a.htm#c80695_other1" STYLE="-sec-extract: exhibit">Sirius
    XM Holdings Inc. 2015 Long-Term Stock Incentive Plan (filed as Appendix A to Sirius XM Holdings Inc.&rsquo;s Definitive Proxy Statement
    on Form&nbsp;DEF 14A filed with the Commission on April&nbsp;6, 2015 (File No.&nbsp;001-34295)).</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1230276/000123027618000038/ex991-2014stockincentivepl.htm" STYLE="-sec-extract: exhibit">4.4</A></TD>
    <TD STYLE="vertical-align: bottom"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="https://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&nbsp;99.1 filed with the Form&nbsp;S-8 of Pandora Media,&nbsp;Inc.
    (File No.&nbsp;333-225529) filed with the Commission on June&nbsp;8, 2018).</A></P></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1230276/000119312511150713/dex101.htm" STYLE="-sec-extract: exhibit">4.5</A></TD>
    <TD STYLE="vertical-align: bottom"><A HREF="https://www.sec.gov/Archives/edgar/data/1230276/000119312511150713/dex101.htm" STYLE="-sec-extract: exhibit">Pandora
    Media,&nbsp;Inc. 2011 Equity Incentive Plan (incorporated by reference to Exhibit&nbsp;10.1 filed with the Form&nbsp;S-1 of Pandora
    Media,&nbsp;Inc. (File No.&nbsp;333-172215) filed with the Commission on May&nbsp;26, 2011).</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000095011704002886/ex10-10.txt" STYLE="-sec-extract: exhibit">4.6</A></TD>
    <TD STYLE="vertical-align: bottom"><A HREF="https://www.sec.gov/Archives/edgar/data/908937/000095011704002886/ex10-10.txt" STYLE="-sec-extract: exhibit">Amended
    and Restated Sirius Satellite Radio 2003 Long-Term Stock Incentive Plan (incorporated by reference to Exhibit&nbsp;10.10 filed with
    the Form&nbsp;10-Q of Pandora Media,&nbsp;Inc. (File No.&nbsp;000-24710) filed with the Commission on August&nbsp;9, 2004).</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm2423473d8_ex5-1.htm" STYLE="-sec-extract: exhibit">5.1</A></TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2423473d8_ex5-1.htm" STYLE="-sec-extract: exhibit">Opinion of Patrick L. Donnelly,&nbsp;Esq.
    Executive Vice President, General Counsel and Secretary of the Registrant.*</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm2423473d8_ex23-1.htm" STYLE="-sec-extract: exhibit">23.1</A></TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2423473d8_ex23-1.htm" STYLE="-sec-extract: exhibit">Consent of KPMG LLP.*</A></TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm2423473d8_ex23-2.htm" STYLE="-sec-extract: exhibit">23.2</A></TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2423473d8_ex23-2.htm" STYLE="-sec-extract: exhibit">Consent of KPMG LLP.*</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm2423473d8_ex5-1.htm" STYLE="-sec-extract: exhibit">23.3</A></TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2423473d8_ex5-1.htm" STYLE="-sec-extract: exhibit">Consent of Patrick L. Donnelly (included
    as part of Exhibit&nbsp;5.1).*</A></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="#a_002">24.1</A></TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_002">Power of Attorney (included in the signature page&nbsp;to this Registration Statement).*</A></TD>
    </TR>
  </TABLE>
<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>*</TD>
    <TD>Filed herewith.</TD></TR>
  </TABLE>
<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 STYLE="width: 10%"><B>Item&thinsp;9.</B></TD>
    <TD STYLE="text-align: left; width: 90%"><B>Undertakings.</B></TD></TR>
  </TABLE>
<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">The undersigned Registrant hereby undertakes:</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">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&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">&nbsp;</P>


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


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<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: 1in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</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: 1in">(ii)&nbsp;&nbsp;&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, 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 Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes
in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of
Registration Fee&rdquo; table in the effective registration statement; and</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: 1in">(iii)&nbsp;&nbsp;&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">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Provided, however,</I> that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;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 the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Exchange Act that
are incorporated by reference in this Registration Statement; provided</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: 0.5in">(2)&nbsp;&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">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(3)&nbsp;&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">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b)&nbsp;&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)&nbsp;or Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable,
each filing of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;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">&nbsp;</P>


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


<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"></P>


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<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-align: center"><B><A NAME="a_002"></A>SIGNATURES</B></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: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8
and has duly caused these Post-Effective Amendments on Form&nbsp;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 September&nbsp;16, 2024.</P>


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; font-weight: bold; text-align: left; padding-left: 0.25pt">SIRIUS XM HOLDINGS INC.</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 4%; font-size: 10pt; padding-bottom: 1pt; padding-left: 0.25pt">By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 46%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.25pt">/s/
    Patrick L. Donnelly</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.25pt">Patrick L. Donnelly</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left; padding-left: 0.25pt">Executive Vice President, General Counsel and Secretary</TD></TR>
  </TABLE>


<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-align: center"><B>POWER OF ATTORNEY</B></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: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned
directors and officers of the Registrant, which is filing Post-Effective Amendments on Form&nbsp;S-8 with the Securities and Exchange
Commission, Washington, D.C. 20549 under the provisions of the Securities Act of 1933 hereby constitute and appoint Patrick L. Donnelly
and Ruth A. Ziegler, and each of them, any of whom may act without joinder of the other, the individual&rsquo;s true and lawful attorneys-in-fact
and agents, with full power of substitution and resubstitution, for the person and in his or her name, place and stead, in any and all
capacities, to sign these Post-Effective Amendments and any or all amendments or supplements to these Post-Effective Amendments, including
post-effective amendments, and to file the same, with all exhibits thereto, and other documents in connection therewith with the Securities
and Exchange Commission, and does hereby grant unto said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any
of them, or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</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: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, these Post-Effective Amendments on Form&nbsp;S-8 has been signed by the following persons in the capacities indicated on
this 16th day of September, 2024.</P>


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; width: 45%; font-size: 10pt; font-weight: bold; text-align: center; padding-left: 0.25pt">Signature</TD><TD STYLE="width: 2%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 53%; font-size: 10pt; font-weight: bold; text-align: center; padding-left: 0.25pt">Title</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">/s/ Jennifer
    C. Witz</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Chief Executive Officer (Principal Executive
    Officer) and Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Jennifer C. Witz</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">/s/ Thomas
    D. Barry</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Chief Financial Officer (Principal Financial
    Officer and Principal Accounting Officer)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Thomas D. Barry</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Chairman of the Board of Directors and
    Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Gregory B. Maffei</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">/s/ Eddy
    W. Hartenstein</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Eddy W. Hartenstein</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">/s/ Evan
    D. Malone</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Evan D. Malone</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">/s/ James
    E. Meyer</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Vice Chairman of the Board of Directors
    and Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">James E. Meyer</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Jonelle Procope</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">&#8239;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Michael Rapino</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">/s/Kristina
    M. Salen</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">Kristina M. Salen</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.25pt">Director</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">David M. Zaslav</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; padding-left: 0.25pt">&nbsp;</TD></TR>
  </TABLE>


<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"></P>


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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2423473d8_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif"><!-- BannerFile="tm2423473d8_ex5-1.htm"   BannerFilePath="/apps/files/files/jms2files/gofiler/tm2423473-10/tm2423473-10_s8posseq1/users" -->

<P STYLE="text-align: right; margin: 0pt"><B>Exhibit&nbsp;5.1</B></P>


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><IMG SRC="tm2423473d8_ex5-1img001.jpg" ALT="" STYLE="height: 35px; width: 150px">&nbsp;</TD>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 20%; text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1221
    Avenue of the Americas</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; width: 80%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">35<SUP>th
    </SUP>Floor</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">New
    York, NY 10020</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">tel
    212 584 5100</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">fax
    212 584 5200</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">www.siriusxm.com</FONT></TD>
    <TD STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>




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


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0 0pt 3in; text-indent: -0.75in">September&nbsp;16, 2024&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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">Sirius XM Holdings Inc.<BR>
1221 Avenue of the Americas</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">35<SUP>th</SUP> Floor<BR>
New York, New York 10020</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">Ladies and Gentlemen:</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: 0.5in">I am the Executive Vice President, General Counsel
and Secretary of Sirius XM Holdings Inc., formerly known as Liberty Sirius XM Holdings Inc., a Delaware corporation (the &ldquo;Company&rdquo;).
This letter is being delivered in connection with the (1)&nbsp;Post-Effective Amendment No.&nbsp;1 (the &ldquo;Post-Effective Amendment
No.&nbsp;1&rdquo;) to the Registration Statement on Form&nbsp;S-8 (File No.&nbsp;333-229468) filed with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) on February&nbsp;1, 2019 (the &ldquo;2015 Plan Registration Statement&rdquo;) relating to the Sirius XM
Holdings Inc. 2015 Long-Term Stock Incentive Plan (the &ldquo;2015 Plan&rdquo;) and (2)&nbsp;Post-Effective Amendment No.&nbsp;2 (the
&ldquo;Post-Effective Amendment No.&nbsp;2,&rdquo; and together with the Post-Effective Amendment No.&nbsp;1, the &ldquo;Post-Effective
Amendments&rdquo;) to each of (a)&nbsp;the Registration Statement on Form&nbsp;S-4 (File No.&nbsp;333-228088) filed with the Commission
on October&nbsp;31, 2018, as amended by pre-effective Amendment No.&nbsp;1 thereto filed with the Commission on November&nbsp;30, 2018,
pre-effective Amendment No.&nbsp;2 thereto filed with the Commission on December&nbsp;14, 2018, pre-effective Amendment No.&nbsp;3 thereto
filed with the Commission on December&nbsp;19, 2018, which the Commission declared effective at 4:30 p.m.&nbsp;Eastern Standard Time
on December&nbsp;20, 2018, and post-effective Amendment No.&nbsp;1 thereto filed with the Commission on February&nbsp;1, 2019 (the &ldquo;AdsWizz
Plan and Pandora Plan Registration Statement&rdquo;) relating to the 2014 Stock Incentive Plan of AdsWizz Inc. (the &ldquo;AdsWizz Plan&rdquo;)
and the Pandora Media,&nbsp;Inc. 2011 Equity Incentive Plan (the &ldquo;Pandora Plan&rdquo;) and (b)&nbsp;the Registration Statement
on Form&nbsp;S-8 filed with the Commission on May&nbsp;13, 2009, as amended by post-effective Amendment No.&nbsp;1 thereto filed with
the Commission on November&nbsp;15, 2013 (the &ldquo;Radio Plan Registration Statement,&rdquo; and together with the 2015 Plan Registration
Statement and the AdsWizz Plan and Pandora Plan Registration Statement, the &ldquo;Initial Registration Statements&rdquo;) relating to
the Amended and Restated Sirius Satellite Radio 2003 Long-Term Stock Incentive Plan (the &ldquo;Radio Plan&rdquo;, and collectively with
the 2015 Plan, the AdsWizz Plan and the Pandora Plan, the &ldquo;Plans&rdquo;), under the Securities Act of 1933, as amended (the &ldquo;Securities
Act&rdquo;).</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: 0.5in">The Company is filing the Post-Effective Amendments
to adopt the Initial Registration Statements pursuant to paragraph (d)&nbsp;of Rule&nbsp;414 under the Securities Act as a successor
registrant to the predecessor registrant. The Initial Registration Statements, as amended by the Post-Effective Amendments, relate to
an aggregate of up to 27,483,483 shares (the &ldquo;Shares&rdquo;) of common stock, par value $0.001 per share (&ldquo;Common Stock&rdquo;),
of the Company, consisting of (i)&nbsp;up to 27,403,175 shares of Common Stock that may be issued by the Company pursuant to the 2015
Plan, (ii)&nbsp;up to 2,662 shares of Common Stock that may be issued by the Company pursuant to the AdsWizz Plan, (iii)&nbsp;up to 61,169
shares of Common Stock that may be issued by the Company pursuant to the Pandora Plan and (iv)&nbsp;up to 16,477 shares of Common Stock
that may be issued by the Company pursuant to the Radio Plan.</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"></P>


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<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: 0.5in">I have examined the Initial Registration Statements,
the Post-Effective Amendments and the Plans. I also have examined the originals, duplicates or certified or conformed copies of such
records, agreements, documents and other instruments and have made such other investigations as I have deemed relevant and necessary
in connection with the opinion hereinafter set forth.</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: 0.5in">In rendering the opinion set forth below,&nbsp;I
have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to
me as originals, the conformity to original documents of all documents submitted to me as duplicates or certified or conformed copies
and the authenticity of the originals of such latter documents.</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: 0.5in">Based upon the foregoing, and subject to the qualifications,
assumptions and limitations stated herein,&nbsp;I am of the opinion that the Shares have been duly authorized for issuance pursuant to
the Plans and, upon their issuance and delivery in accordance with the provisions of the Plans, will be validly issued, fully paid and
nonassessable.</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: 0.5in">I do not express any opinion herein concerning
any law other than the Delaware General Corporation Law.</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: 0.5in">I hereby consent to the filing of this opinion
letter as Exhibit&nbsp;5.1 to the Registration Statement.</P>


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ Patrick L. Donnelly</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Patrick L. Donnelly,&nbsp;Esq.<BR> Executive Vice President,<BR> General Counsel
    and Secretary</TD></TR>
  </TABLE>




<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"></P>


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


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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2423473d8_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif"><!-- BannerFile="tm2423473d8_ex23-1.htm"   BannerFilePath="/apps/files/files/jms2files/gofiler/tm2423473-10/tm2423473-10_s8posseq1/users" -->

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit 23.1</B></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"><IMG SRC="tm2423473d8_ex23-1img001.jpg" ALT=""></P>


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="width: 75%; font: 10pt Times New Roman, Times, Serif">KPMG LLP <BR>
345 Park Avenue <BR>
New York, NY 10154-0102</TD></TR>
  </TABLE>






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


<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Consent of Independent
Registered Public Accounting Firm</B></P>






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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the use of our reports dated February&nbsp;1,&nbsp;2024,
with respect to the consolidated financial statements of Sirius XM Holdings Inc. and subsidiaries, and the effectiveness of internal control
over financial reporting, incorporated herein by reference.</P>


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


<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm2423473d8_ex23-1img002.jpg" ALT=""></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">New York, New York<BR>
September&nbsp;11,&nbsp;2024</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 1.75in">KPMG LLP, a Delaware limited liability partnership and a member firm
of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited
by guarantee.</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"></P>


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


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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>tm2423473d8_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif"><!-- BannerFile="tm2423473d8_ex23-2.htm"   BannerFilePath="/apps/files/files/jms2files/gofiler/tm2423473-10/tm2423473-10_s8posseq1/users" -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0"><B>Exhibit 23.2</B></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"><IMG SRC="tm2423473d8_ex23-2img001.jpg" ALT=""></P>


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


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 75%">KPMG LLP <BR>
Suite 800 <BR>
1225 17th Street <BR>
Denver, CO 80202-5598</TD></TR>
  </TABLE>






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


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Consent of Independent
Registered Public Accounting Firm</B></P>






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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the use of our report dated March 20, 2024, with respect to the combined financial statements of Liberty Sirius XM Holdings
Inc., incorporated herein by reference.</P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm2423473d8_ex23-2img002.jpg" ALT=""></P>


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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Denver, Colorado<BR>
September&nbsp;11,&nbsp;2024</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 1.75in">KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated
with KPMG International Limited, a private English company limited by guarantee.</P>


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


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