Robert F.X. Sillerman

Sillerman Capital Holdings, L.P.

Laura Sillerman

159 E. 70th Street

New York, New York 10021

June 10, 2011

Via EDGAR

Perry Hindin

Special Counsel

Office of Mergers and Acquisitions

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549-3628

Re: CKx, Inc. Schedule 13E-3 filed on May 26, 2011 Filed by Robert F.X. Sillerman, Sillerman Capital Holdings, L.P. and Laura Sillerman File No. 005-54765

Dear Mr. Hindin:

In connection with the responses of the undersigned (the “Respondents”), dated as of June 8, 2011, to comments received from the Staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) in a letter from you dated June 2, 2011, regarding the Schedule 13E-3 filed with the Commission on May 26, 2011, each of the Respondents hereby acknowledges that:

·   such Respondent is responsible for the adequacy and accuracy of the disclosure in the filings;

·   Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and

·   such Respondent may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

/s/ Robert F.X. Sillerman                                  

Robert F.X. Sillerman

/s/ Laura Sillerman                                             

Laura Sillerman

SILLERMAN CAPITAL HOLDINGS, L.P.

By:  Sillerman Capital Holdings, Inc., its General Partner

/s/ Robert F.X. Sillerman                                  

Robert F.X. Sillerman

President