<SEC-DOCUMENT>0001140361-25-025262.txt : 20250807
<SEC-HEADER>0001140361-25-025262.hdr.sgml : 20250807
<ACCEPTANCE-DATETIME>20250708172755
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-25-025262
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250708

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DICK'S SPORTING GOODS, INC.
		CENTRAL INDEX KEY:			0001089063
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				161241537
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		345 COURT STREET
		CITY:			CORAOPOLIS
		STATE:			PA
		ZIP:			15108
		BUSINESS PHONE:		7242733400

	MAIL ADDRESS:	
		STREET 1:		345 COURT STREET
		CITY:			CORAOPOLIS
		STATE:			PA
		ZIP:			15108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DICKS SPORTING GOODS INC
		DATE OF NAME CHANGE:	19990617
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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  <div>
    <div style="text-align: center;">DICK&#8217;S SPORTING GOODS, INC.</div>
    <div><br>
    </div>
    <div style="text-align: center;">July 8, 2025</div>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>Division of Corporation Finance</div>
    <div>Office of Trade &amp; Services</div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>100 F. Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="zcfa482b7aa32443bb77691a4ee60aece" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td rowspan="1" style="width: 3%; vertical-align: top;">Attention:</td>
          <td rowspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 96%; vertical-align: top;">
            <div>Eddie Kim</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 3%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 96%; vertical-align: top;">&#160;</td>
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          <td style="width: 3%; vertical-align: top; text-align: right;">Re:</td>
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            <div><br>
            </div>
          </td>
          <td style="width: 96%; vertical-align: top;">
            <div>DICK&#8217;S Sporting Goods</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 3%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 96%; vertical-align: top;">Registration Statement on Form S-4</td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 3%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 96%; vertical-align: top;">File No. 333-288244</td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 3%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 96%; vertical-align: top;">Request for Effectiveness</td>
        </tr>

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    <div style="margin-left: 54pt;"><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div> <br>
    </div>
    <div>Reference is made to the Registration Statement on Form S-4 (File No. 333-288244) (the &#8220;<u>Registration Statement</u>&#8221;) filed by DICK&#8217;S Sporting Goods, Inc. (the &#8220;<u>Company</u>&#8221;) with the U.S. Securities and Exchange Commission on June 23, 2025,
      as amended on July 8, 2025.</div>
    <div> <br>
    </div>
    <div>The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern Time, on July 10, 2025, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the U.S. Securities
      Act of 1933, as amended.</div>
    <div> <br>
    </div>
    <div>Please contact Anna Dimitrijevic of Wachtell, Lipton, Rosen &amp; Katz at (212) 403-1110 or adimitrijevic@wlrk.com with any questions you may have concerning this letter or if you require additional information. Please notify Ms. Dimitrijevic when
      this request for acceleration of effectiveness of the Registration Statement has been granted.</div>
    <div> <br>
    </div>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div>Sincerely,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>By:</div>
          </td>
          <td style="width: 45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Elizabeth Baran</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>Name:</div>
            <div>Title:</div>
            <div>&#160;</div>
          </td>
          <td style="width: 45%; vertical-align: top;">
            <div>Elizabeth Baran</div>
            <div>Senior Vice President, General Counsel &amp; Corporate Secretary</div>
            <div>DICK&#8217;S Sporting Goods, Inc.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div>cc:</div>
    <div>Brandon C. Price, Wachtell, Lipton, Rosen &amp; Katz</div>
    <div>Anna Dimitrijevic, Wachtell, Lipton, Rosen &amp; Katz</div>
    <div> <br>
    </div>
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