The pop singer said in a Twitter post Tuesday night that she's "so so so sorry" for anyone affected by the tragedy.
Earlier Tuesday, Ke$ha tweeted that she had her own issues with "Die Young" due to the lyrics, but that she was "FORCED TO" sing them. That tweet was deleted a short time later.
Ke$ha's spokesman said the 25-year-old had no comment Wednesday morning.
"Die Young" is intended as a party anthem and is No. 3 on this week's Billboard Hot 100 chart. But radio stations began to pull it and other songs with potentially upsetting lyrics after 27 people, including 20 children, were killed Friday at an elementary school.