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<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">As
filed with the Securities and Exchange Commission on May 19, 2015.</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: right; border-bottom: Black 0.75pt solid">Registration
No. 333-&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

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<P STYLE="font: bold 18pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES</P>

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

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

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><IMG SRC="image_002.gif" ALT="" STYLE="height: 2px; width: 162px"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 18pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">FORM S-8</P>

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

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

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 18pt Times New Roman, Times, Serif; margin: 0; text-align: center">Sirius XM Holdings Inc.</P>

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

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    <td style="vertical-align: top; width: 50%; font-size: 12pt; text-align: center"><b>Delaware</b></td>
    <td style="vertical-align: bottom; width: 1%; font-size: 1pt; text-align: center">&nbsp;</td>
    <td style="vertical-align: top; width: 49%; font-size: 12pt; text-align: center"><b>38-3916511</b></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt"><b>(State or other jurisdiction of</b></font></td>
    <td style="vertical-align: bottom; font-size: 1pt; text-align: center">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt"><b>(I.R.S. Employer</b></font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt"><b>incorporation or organization)</b></font></td>
    <td style="vertical-align: bottom; font-size: 1pt; text-align: center">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt"><b>Identification No.)</b></font></td></tr>
</table>
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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">1221 Avenue of the Americas, 36th
Floor<BR>
New York, New York 10020</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address including zip code, and telephone
number, including area code, of principal executive offices)</P>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><IMG SRC="image_002.gif" ALT="" STYLE="height: 2px; width: 162px"></P>


<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">Sirius XM Holdings Inc. 2015 Long-Term
Stock Incentive Plan</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0  0; text-align: center"><IMG SRC="image_002.gif" ALT="" STYLE="height: 2px; width: 162px"><BR>
<BR>
Patrick L. Donnelly, Esq.</P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-size: 10pt"><B>1221
Avenue of the Americas, 36</B></FONT><B><FONT STYLE="font-size: 8.5pt"><SUP>th</SUP></FONT><FONT STYLE="font-size: 10pt">&nbsp;Floor</FONT></B></P>

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

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>(Name and address
of agent for service)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center; background-color: white"><B>(212) 584-5100</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>(Telephone number,
including area code, of agent for service)</B></P>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><IMG SRC="image_002.gif" ALT="" STYLE="height: 2px; width: 162px"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center; background-color: white"><B>Andrew R.
Keller, Esq.</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>New York, New York
10017-3954</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>(212)&nbsp;455-2000</B></P>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><IMG SRC="image_002.gif" ALT="" STYLE="height: 2px; width: 162px"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in"></P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2
of the Exchange Act.</P>

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<tr style="vertical-align: top">
    <td style="width: 24%; font-size: 8pt"><font style="font-size: 8pt">Large accelerated filer <font style="font-family: Wingdings">x</font></font></td>
    <td style="width: 24%; font-size: 8pt"><font style="font-size: 8pt">Accelerated filer <font style="font-family: Wingdings">o</font></font></td>
    <td style="width: 24%; font-size: 8pt"><font style="font-size: 8pt">Non-accelerated filer <font style="font-family: Wingdings">o</font>&nbsp;&nbsp;</font></td>
    <td style="width: 28%; font-size: 8pt"><font style="font-size: 8pt">Smaller reporting company <font style="font-family: Wingdings">o</font> </font></td></tr>
</table>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0; text-indent: 0.7in">&#9;(Do not check if a smaller reporting company)</P>

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

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">CALCULATION OF REGISTRATION FEE</P>

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 35%; border-top: black 1.5pt solid; border-bottom: black 1pt solid; font-size: 8pt; text-align: center"><font style="font-size: 8pt"><b>Title of securities to be</b></font><br>
<font style="font-size: 8pt"><b>registered</b></font></td>
    <td style="width: 2%; border-top: black 1.5pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 1pt; font-size: 1pt; text-align: center">&nbsp;</td>
    <td style="width: 14%; border-top: black 1.5pt solid; border-bottom: black 1pt solid; font-size: 8pt; text-align: center"><font style="font-size: 8pt"><b>Amount to be</b></font><br>
<font style="font-size: 8pt"><b>registered(1)</b></font></td>
    <td style="width: 2%; border-top: black 1.5pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 1pt; font-size: 1pt; text-align: center">&nbsp;</td>
    <td style="width: 14%; border-top: black 1.5pt solid; border-bottom: black 1pt solid; font-size: 8pt; text-align: center"><font style="font-size: 8pt"><b>Proposed maximum</b></font><br>
<font style="font-size: 8pt"><b>offering price per</b></font><br>
<font style="font-size: 8pt"><b>share(2)</b></font></td>
    <td style="width: 2%; border-top: black 1.5pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 1pt; font-size: 1pt; text-align: center">&nbsp;</td>
    <td style="width: 14%; border-top: black 1.5pt solid; border-bottom: black 1pt solid; font-size: 8pt; text-align: center"><font style="font-size: 8pt"><b>Proposed maximum</b></font><br>
<font style="font-size: 8pt"><b>aggregate offering</b></font><br>
<font style="font-size: 8pt"><b>price(2)</b></font></td>
    <td style="width: 2%; border-top: black 1.5pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 1pt; font-size: 1pt; text-align: center">&nbsp;</td>
    <td style="width: 14%; border-top: black 1.5pt solid; border-bottom: black 1pt solid; font-size: 8pt; text-align: center"><font style="font-size: 8pt"><b>Amount of</b></font><br>
<font style="font-size: 8pt"><b>registration fee</b></font></td>
    <td style="width: 1%; font-size: 1pt; text-align: center">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top; border-bottom: black 1.5pt solid"><font style="font-size: 10pt">Common Stock, par value $0.001 per share</font></td>
    <td style="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1.5pt solid; padding-right: 1pt">&nbsp;</td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><font style="font-size: 10pt">400,000,000</font></td>
    <td style="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1.5pt solid; padding-right: 1pt">&nbsp;</td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><font style="font-size: 10pt">$3.83</font></td>
    <td style="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1.5pt solid; padding-right: 1pt">&nbsp;</td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><font style="font-size: 10pt">$1,532,000,000</font></td>
    <td style="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1.5pt solid; padding-right: 1pt">&nbsp;</td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><font style="font-size: 10pt">$178,018.40</font></td>
    <td style="vertical-align: bottom; font-size: 11pt">&nbsp;</td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 20pt">(1)</TD><TD>Covers 400,000,000 shares of common stock of Sirius XM Holdings Inc., par value $0.001 per share (&ldquo;Common Stock&rdquo;),
approved for issuance under the Sirius XM Holdings Inc. 2015 Long-Term Stock Incentive Plan (the &ldquo;Plan&rdquo;). Pursuant
to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement also
covers an indeterminate number of additional shares of Common Stock that may be offered and issued under the Plan to prevent dilution
resulting from stock splits, stock dividends or similar transactions.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 20pt">(2)</TD><TD>Calculated pursuant to Rule 457(h)(1) and Rule 457(c) under the
Securities Act based on a price of $3.83 per share of Common Stock, which is the average of the high and low price per share of
Common Stock as reported by the NASDAQ Global Select Market on May 12, 2015.</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 20pt; text-indent: -20pt">&nbsp;</P>

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<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">PART I</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">INFORMATION REQUIRED IN THE SECTION
10(a) PROSPECTUS</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The information specified in Item 1 and
Item 2 of this Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;)
in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will
be delivered to the participants in the Sirius XM Holdings Inc. 2015 Long-Term Stock Incentive Plan (the &ldquo;Plan&rdquo;) covered
by this Registration Statement as specified by Rule 428(b)(1) under the Securities Act. Such documents are not required to be,
and are not, filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) either as part of this Registration
Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">PART II</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Item 3. Incorporation of Documents by Reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The following documents filed with the
Commission by Sirius XM Holdings Inc. (the &ldquo;Registrant&rdquo;) pursuant to the Securities Exchange Act of 1934, as amended
(the &ldquo;Exchange Act&rdquo;), are hereby incorporated by reference in this Registration Statement:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Annual Report on Form 10-K for the fiscal
year ended December 31, 2014 (File No. 001-34295); </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(b)</FONT></TD><TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarterly
period ended March 31, 2015 (File No. 001-34295);</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(c)</FONT></TD><TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Current Report on Form 8-K filed on March
6, 2015; and </FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(d)</FONT></TD><TD STYLE="padding-right: 0.5in"><FONT STYLE="font-size: 10pt">The description of the Registrant&rsquo;s Common Stock, par value
$0.001 per share, contained in the Registrant&rsquo;s Current Report on Form 8-K filed on November 15, 2013, including any amendment
or report updating such description.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">All documents that the Registrant subsequently
files pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration Statement (except
for any portions of the Registrant&rsquo;s Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 thereof and
any corresponding exhibits thereto not filed with the Commission) 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 hereof from the date
of filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; 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: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Item 4. Description of Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Item 5. Interests of Named Experts and Counsel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Patrick L. Donnelly, Esq., whose legal
opinion with respect to the securities registered hereunder is filed as Exhibit 5.1 hereto, is an employee of the Registrant and
participates in the Plan and other benefit plans established by the Registrant.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Item 6. Indemnification of Directors and Officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-indent: 0.5in">Section&nbsp;145 of the Delaware General
Corporation Law (the &ldquo;DGCL&rdquo;) permits each Delaware business corporation to indemnify its directors, officers, employees
and agents against liability for each such person&rsquo;s acts taken in his or her capacity as a director, officer, employee or
agent of the corporation if such actions were taken in good faith and in a manner which he or she reasonably believed to be in
or not opposed to the best interests of the corporation, and with respect to any criminal action, if he or she had no reasonable
cause to believe his or her conduct was unlawful. The Registrant&rsquo;s Amended and Restated Certificate of Incorporation provides
that the Registrant, to the full extent permitted by law, shall indemnify any of its past and present directors, officers, employees
or any person that is or was serving at the request of the Registrant as a director, officer or employee of another enterprise
if they were or are a party to, or are threatened to be made a party to, any threatened, pending or complete action, suit or proceeding.
The indemnification provided therein includes expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in
settlement and may be paid by the Registrant in advance of the final disposition of such action, suit or proceeding. In addition,
the Registrant&rsquo;s Amended and Restated Certificate of Incorporation provides that the Registrant may, to the full extent permitted
by law, indemnify any other person for any such expenses as to actions in their official capacity or actions in another capacity
while holding such office.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">As permitted by Section&nbsp;102(b)(7)
of the DGCL, the Registrant&rsquo;s Amended and Restated Certificate of Incorporation provides that no director shall be liable
to the Registrant for monetary damages for breach of fiduciary duty as a director, except for liability:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(i)</FONT></TD><TD><FONT STYLE="font-size: 10pt">for any breach of the director&rsquo;s duty of loyalty to the Registrant or its stockholders;
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD><TD><FONT STYLE="font-size: 10pt">for acts or omissions not in good faith or which involve intentional misconduct or a knowing
violation of law; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD><TD><FONT STYLE="font-size: 10pt">for the unlawful payment of dividends on or redemption of the Registrant&rsquo;s capital stock;
or </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(iv)</FONT></TD><TD><FONT STYLE="font-size: 10pt">for any transaction from which the director derived an improper personal benefit. </FONT></TD></TR></TABLE>

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Item 7. Exemption from Registration Claimed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Item 8. Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The following exhibits are filed as part
of this Registration Statement:</P>

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td nowrap style="width: 7%; border-bottom: black 1pt solid; line-height: 8pt; font-weight: bold"><font style="font-size: 10pt">Exhibit<BR>
Number&nbsp;</font></td>
    <td style="width: 2%; line-height: 8pt; font-weight: bold">&nbsp;</td>
    <td style="width: 91%; border-bottom: black 1pt solid; line-height: 8pt; font-weight: bold"><font style="font-size: 10pt">Description of Document</font></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">4.1</font></td>
    <td>&nbsp;</td>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">Amended and Restated Certificate of Incorporation of Sirius
        XM Holdings Inc. (filed as Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K (File No. 001-34295) filed November
        15, 2013, and incorporated herein by reference).</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">4.2</font></td>
    <td>&nbsp;</td>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">Amended and Restated By-Laws of Sirius XM Holdings Inc.
        (filed as Exhibit 3.2 to the Registrant&rsquo;s Current Report on Form 8-K (File No. 001-34295) filed November 15, 2013, and incorporated
        herein by reference).</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">4.3</font></td>
    <td>&nbsp;</td>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">Sirius XM Holdings Inc. 2015 Long-Term Stock Incentive
        Plan (filed as Appendix A to the Registrant&rsquo;s Definitive Proxy Statement on Form DEF 14A (File No. 001-34295)
        filed April 6, 2015 and incorporated herein by reference).</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">5.1*</font></td>
    <td>&nbsp;</td>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Opinion of Patrick L. Donnelly, Esq., Executive Vice President,
        General Counsel and Secretary of the Registrant.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">23.1*</font></td>
    <td>&nbsp;</td>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">Consent of Independent Registered Public Accounting Firm.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">23.4*</font></td>
    <td>&nbsp;</td>
    <td>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">Consent of Patrick L. Donnelly (filed as part of Exhibit
        5.1).</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0">&nbsp;</P></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">24.1*</font></td>
    <td>&nbsp;</td>
    <td style="padding-right: 4.5pt"><font style="font-size: 10pt">Powers of Attorney (included in the signature pages to this Registration Statement).</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">_________________</P>

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

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

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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B></B></P>

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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 9. Undertakings.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">(a)&#9;The undersigned registrant hereby undertakes:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="padding-right: 0.5in">To file, during any period in which offers or sales are being made, a post-effective amendment
to this registration statement:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="padding-right: 1in">To include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="padding-right: 1in">To reflect in the prospectus any facts or events arising after the effective date of the 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 the 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 424(b) if, in the aggregate, the changes in volume and price represent no more than a 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</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="padding-right: 1in">To include any material information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in the registration statement;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><I>provided, however</I>, that paragraphs (a)(1)(i) and (a)(1)(ii)
above 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 13 or Section 15(d) of the Exchange Act
that are incorporated by reference in this Registration Statement.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="padding-right: 0.5in">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.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="padding-right: 0.5in">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.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">(b)&#9;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 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the 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: 0 0 12pt">(c)&#9;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>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of New York, State of New York, on the 19<SUP>th</SUP> day of May 2015.</P>

<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td colspan="3"><font style="font-size: 10pt">SIRIUS XM HOLDINGS INC.</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td colspan="3">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td colspan="3">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td style="width: 42%">&nbsp;</td>
    <td style="width: 4%"><font style="font-size: 10pt">By:</font></td>
    <td style="width: 40%; border-bottom: black 1pt solid"><font style="font-size: 10pt">/s/ Patrick L. Donnelly </font></td>
    <td style="width: 14%">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td colspan="2">&nbsp;</td>
    <td colspan="2"><font style="font-size: 10pt">Name:&#9;Patrick L. Donnelly </font></td></tr>
<tr style="vertical-align: top">
    <td colspan="2">&nbsp;</td>
    <td colspan="2" style="padding-left: 0.5in; text-indent: -0.5in"><font style="font-size: 10pt">Title: &#9;&nbsp;Executive Vice President, General Counsel and Secretary</font></td></tr>
<tr style="vertical-align: top">
    <td colspan="2">&nbsp;</td>
    <td colspan="2"><font style="font-size: 10pt">&#9;</font></td></tr>
</table>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that
the undersigned directors and officers of the Registrant, which is filing a Registration Statement on Form 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 this Registration Statement and any or all amendments or supplements
to this Registration Statement, 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: 0 0 12pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement and powers of attorney have been signed by the following persons in the capacities
indicated on the 19<SUP>th</SUP> day of May 2015.<B>&nbsp;</B></P>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
    <td nowrap style="width: 44%">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><b>Signature</b></P></td>
    <td style="width: 2%; font-size: 8pt">&nbsp;</td>
    <td nowrap style="width: 54%">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><b>Title</b></P></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        Gregory B. Maffei</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Chairman of the Board of Directors and</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(Gregory B. Maffei)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        James E. Meyer</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Chief Executive Officer and Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(James E. Meyer)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">(<i>Principal Executive Officer</i>)</font></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.75pt solid">/s/ David
        J. Frear</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">(David J. Frear)</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Executive Vice President and Chief Financial Officer</font><br>
<font style="font-size: 10pt">(<i>Principal Financial Officer</i>)</font></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Thomas
        D. Barry</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">(Thomas D. Barry)</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Senior Vice President and Controller</font><br>
<font style="font-size: 10pt">(<i>Principal Accounting Officer</i>)</font></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Joan
        L. Amble</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center">(Joan L. Amble)</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        Anthony J. Bates&nbsp;</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(Anthony J. Bates)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center;  border-bottom: black 0.75pt solid">&nbsp;/s/
        George W. Bodenheimer</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(George W. Bodenheimer)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td></tr>
<tr>
    <td style="font-size: 10pt">&nbsp;</td>
    <td colspan="2" style="font-size: 10pt">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">&nbsp;/s/
        Mark D. Carleton</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(Mark D. Carleton)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        Eddy W. Hartenstein</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(Eddy W. Hartenstein)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        James P. Holden</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(James P. Holden)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        Evan D. Malone</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(Evan D. Malone)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: top; font-size: 10pt">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        James F. Mooney</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(James F. Mooney)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom">&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        Carl E. Vogel&nbsp;</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(Carl E. Vogel)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom">&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        Vanessa A. Wittman&nbsp;</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(Vanessa A. Wittman)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom">&nbsp;</td></tr>
<tr>
    <td>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr>
    <td style="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center; border-bottom: black 0.75pt solid">/s/
        David M. Zaslav&nbsp;</P></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom; font-size: 10pt"><font style="font-size: 10pt">Director</font></td></tr>
<tr>
    <td style="vertical-align: top; font-size: 10pt; text-align: center"><font style="font-size: 10pt">(David M. Zaslav)</font></td>
    <td style="vertical-align: bottom; font-size: 10pt">&nbsp;</td>
    <td style="vertical-align: bottom">&nbsp;</td></tr>
</table>
<P STYLE="font: bold 12pt Arial, Helvetica, Sans-Serif; margin: 0 0 6pt; text-align: right">&nbsp;</P>



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[{"type": "S-8", "sequence": "1", "filename": "c81443_s8.htm", "secsgml_size_bytes": 55998}]
{"company-data": {"conformed-name": "SIRIUS XM HOLDINGS INC.", "cik": "0000908937", "assigned-sic": "4832", "irs-number": "383916511", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-204302", "film-number": "15876535"}, "business-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020", "phone": "212-584-5100"}, "mail-address": {"street1": "1221 AVENUE OF THE AMERICAS", "street2": "36TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10020"}, "former-company": [{"former-conformed-name": "SIRIUS XM RADIO INC.", "date-changed": "20080805"}, {"former-conformed-name": "SIRIUS SATELLITE RADIO INC", "date-changed": "19991228"}, {"former-conformed-name": "CD RADIO INC", "date-changed": "19940203"}]}
As
filed with the Securities and Exchange Commission on May 19, 2015.
Registration
No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933
Sirius XM Holdings Inc.
(Exact name of registrant as specified
in its charter)
Delaware
38-3916511
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
1221 Avenue of the Americas, 36th
Floor
New York, New York 10020
Telephone: (212) 584-5100
(Address including zip code, and telephone
number, including area code, of principal executive offices)
Sirius XM Holdings Inc. 2015 Long-Term
Stock Incentive Plan
(Full title of the plan)
Patrick L. Donnelly, Esq.
Executive Vice President,
General Counsel and Secretary
Sirius XM Holdings
Inc.
1221
Avenue of the Americas, 36
th
Floor
New York, New York
10020
(Name and address
of agent for service)
(212) 584-5100
(Telephone number,
including area code, of agent for service)
With copies to:
Andrew R.
Keller, Esq.
Simpson Thacher &
Bartlett LLP
425 Lexington Avenue
New York, New York
10017-3954
(212) 455-2000
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions
of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2
of the Exchange Act.
Large accelerated filer
x
Accelerated filer
o
Non-accelerated filer
o
Smaller reporting company
o
(Do not check if a smaller reporting company)
CALCULATION OF REGISTRATION FEE
Title of securities to be
registered
Amount to be
registered(1)
Proposed maximum
offering price per
share(2)
Proposed maximum
aggregate offering
price(2)
Amount of
registration fee
Common Stock, par value $0.001 per share
400,000,000
$3.83
$1,532,000,000
$178,018.40
(1)
Covers 400,000,000 shares of common stock of Sirius XM Holdings Inc., par value $0.001 per share ("Common Stock"),
approved for issuance under the Sirius XM Holdings Inc. 2015 Long-Term Stock Incentive Plan (the "Plan"). Pursuant
to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also
covers an indeterminate number of additional shares of Common Stock that may be offered and issued under the Plan to prevent dilution
resulting from stock splits, stock dividends or similar transactions.
(2)
Calculated pursuant to Rule 457(h)(1) and Rule 457(c) under the
Securities Act based on a price of $3.83 per share of Common Stock, which is the average of the high and low price per share of
Common Stock as reported by the NASDAQ Global Select Market on May 12, 2015.
PART I
INFORMATION REQUIRED IN THE SECTION
10(a) PROSPECTUS
The information specified in Item 1 and
Item 2 of this Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the "Registration Statement")
in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"),
and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will
be delivered to the participants in the Sirius XM Holdings Inc. 2015 Long-Term Stock Incentive Plan (the "Plan") covered
by this Registration Statement as specified by Rule 428(b)(1) under the Securities Act. Such documents are not required to be,
and are not, filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration
Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents filed with the
Commission by Sirius XM Holdings Inc. (the "Registrant") pursuant to the Securities Exchange Act of 1934, as amended
(the "Exchange Act"), are hereby incorporated by reference in this Registration Statement:
(a)
The Registrant's Annual Report on Form 10-K for the fiscal
year ended December 31, 2014 (File No. 001-34295);
(b)
The Registrant's Quarterly Report on Form 10-Q for the quarterly
period ended March 31, 2015 (File No. 001-34295);
(c)
The Registrant's Current Report on Form 8-K filed on March
6, 2015; and
(d)
The description of the Registrant's Common Stock, par value
$0.001 per share, contained in the Registrant's Current Report on Form 8-K filed on November 15, 2013, including any amendment
or report updating such description.
All documents that the Registrant subsequently
files pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration Statement (except
for any portions of the Registrant's Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 thereof and
any corresponding exhibits thereto not filed with the Commission) 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 hereof from the date
of filing of such documents.
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.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Patrick L. Donnelly, Esq., whose legal
opinion with respect to the securities registered hereunder is filed as Exhibit 5.1 hereto, is an employee of the Registrant and
participates in the Plan and other benefit plans established by the Registrant.
Item 6. Indemnification of Directors and Officers.
Section 145 of the Delaware General
Corporation Law (the "DGCL") permits each Delaware business corporation to indemnify its directors, officers, employees
and agents against liability for each such person's acts taken in his or her capacity as a director, officer, employee or
agent of the corporation if such actions were taken in good faith and in a manner which he or she reasonably believed to be in
or not opposed to the best interests of the corporation, and with respect to any criminal action, if he or she had no reasonable
cause to believe his or her conduct was unlawful. The Registrant's Amended and Restated Certificate of Incorporation provides
that the Registrant, to the full extent permitted by law, shall indemnify any of its past and present directors, officers, employees
or any person that is or was serving at the request of the Registrant as a director, officer or employee of another enterprise
if they were or are a party to, or are threatened to be made a party to, any threatened, pending or complete action, suit or proceeding.
The indemnification provided therein includes expenses (including attorneys' fees), judgments, fines and amounts paid in
settlement and may be paid by the Registrant in advance of the final disposition of such action, suit or proceeding. In addition,
the Registrant's Amended and Restated Certificate of Incorporation provides that the Registrant may, to the full extent permitted
by law, indemnify any other person for any such expenses as to actions in their official capacity or actions in another capacity
while holding such office.
As permitted by Section 102(b)(7)
of the DGCL, the Registrant's Amended and Restated Certificate of Incorporation provides that no director shall be liable
to the Registrant for monetary damages for breach of fiduciary duty as a director, except for liability:
(i)
for any breach of the director's duty of loyalty to the Registrant or its stockholders;
(ii)
for acts or omissions not in good faith or which involve intentional misconduct or a knowing
violation of law;
(iii)
for the unlawful payment of dividends on or redemption of the Registrant's capital stock;
or
(iv)
for any transaction from which the director derived an improper personal benefit.
The Registrant has obtained policies insuring
the Registrant and its directors and officers against certain liabilities, including liabilities under the Securities Act.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
The following exhibits are filed as part
of this Registration Statement:
Exhibit
Number
Description of Document
4.1
Amended and Restated Certificate of Incorporation of Sirius
        XM Holdings Inc. (filed as Exhibit 3.1 to the Registrant's Current Report on Form 8-K (File No. 001-34295) filed November
        15, 2013, and incorporated herein by reference).
4.2
Amended and Restated By-Laws of Sirius XM Holdings Inc.
        (filed as Exhibit 3.2 to the Registrant's Current Report on Form 8-K (File No. 001-34295) filed November 15, 2013, and incorporated
        herein by reference).
4.3
Sirius XM Holdings Inc. 2015 Long-Term Stock Incentive
        Plan (filed as Appendix A to the Registrant's Definitive Proxy Statement on Form DEF 14A (File No. 001-34295)
        filed April 6, 2015 and incorporated herein by reference).
5.1*
Opinion of Patrick L. Donnelly, Esq., Executive Vice President,
        General Counsel and Secretary of the Registrant.
23.1*
Consent of Independent Registered Public Accounting Firm.
23.4*
Consent of Patrick L. Donnelly (filed as part of Exhibit
        5.1).
24.1*
Powers of Attorney (included in the signature pages to this Registration Statement).
_________________
* Filed herewith.
Item 9. Undertakings.
(a)	The undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment
to this registration statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the 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 the 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 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum
aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement;
and
(iii)
To include any material information with respect to the plan of distribution not previously disclosed
in the registration statement or any material change to such information in the registration statement;
provided, however
, that paragraphs (a)(1)(i) and (a)(1)(ii)
above 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 13 or Section 15(d) of the Exchange Act
that are incorporated by reference in this Registration Statement.
(2)
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
bona fide
offering thereof.
(3)
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.
(b)	The undersigned registrant hereby undertakes that,
for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant
to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the 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
bona fide
offering thereof.
(c)	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.
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of New York, State of New York, on the 19
th
day of May 2015.
SIRIUS XM HOLDINGS INC.
By:
/s/ Patrick L. Donnelly
Name:	Patrick L. Donnelly
Title: 	 Executive Vice President, General Counsel and Secretary
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that
the undersigned directors and officers of the Registrant, which is filing a Registration Statement on Form 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'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 this Registration Statement and any or all amendments or supplements
to this Registration Statement, 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.
Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement and powers of attorney have been signed by the following persons in the capacities
indicated on the 19
th
day of May 2015.
Signature
Title
/s/
        Gregory B. Maffei
Chairman of the Board of Directors and
(Gregory B. Maffei)
Director
/s/
        James E. Meyer
Chief Executive Officer and Director
(James E. Meyer)
(
Principal Executive Officer
)
/s/ David
        J. Frear
(David J. Frear)
Executive Vice President and Chief Financial Officer
(
Principal Financial Officer
)
/s/ Thomas
        D. Barry
(Thomas D. Barry)
Senior Vice President and Controller
(
Principal Accounting Officer
)
/s/ Joan
        L. Amble
(Joan L. Amble)
Director
/s/
        Anthony J. Bates
Director
(Anthony J. Bates)
/s/
        George W. Bodenheimer
Director
(George W. Bodenheimer)
/s/
        Mark D. Carleton
Director
(Mark D. Carleton)
/s/
        Eddy W. Hartenstein
Director
(Eddy W. Hartenstein)
/s/
        James P. Holden
Director
(James P. Holden)
/s/
        Evan D. Malone
Director
(Evan D. Malone)
/s/
        James F. Mooney
Director
(James F. Mooney)
/s/
        Carl E. Vogel
Director
(Carl E. Vogel)
/s/
        Vanessa A. Wittman
Director
(Vanessa A. Wittman)
/s/
        David M. Zaslav
Director
(David M. Zaslav)