<SEC-DOCUMENT>0000046080-22-000100.txt : 20221214
<SEC-HEADER>0000046080-22-000100.hdr.sgml : 20221214
<ACCEPTANCE-DATETIME>20220804115537
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000046080-22-000100
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220804

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HASBRO, INC.
		CENTRAL INDEX KEY:			0000046080
		STANDARD INDUSTRIAL CLASSIFICATION:	GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES) [3944]
		IRS NUMBER:				050155090
		STATE OF INCORPORATION:			RI
		FISCAL YEAR END:			1225

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1027 NEWPORT AVE
		STREET 2:		P O BOX 1059
		CITY:			PAWTUCKET
		STATE:			RI
		ZIP:			02861
		BUSINESS PHONE:		4014318697

	MAIL ADDRESS:	
		STREET 1:		200 NARRAGANSETT PARK DRIVE
		CITY:			PAWTUCKET
		STATE:			RI
		ZIP:			02861-0200

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HASBRO INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HASBRO BRADLEY INC
		DATE OF NAME CHANGE:	19850814

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HASBRO INDUSTRIES INC
		DATE OF NAME CHANGE:	19840917
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head>
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<title>Document</title></head><body><div id="i041572b55e84492aae5866fcb95f0886_33"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div><font><br></font></div><div style="text-indent:296.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">August 4, 2022</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:700;line-height:112%;text-decoration:underline">VIA EDGAR</font></div><div><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Office of Manufacturing</font></div><div><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Washington, D.C. 20549</font></div><div><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Attention&#58; Erin Donahue</font></div><div style="text-indent:51.12pt"><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Jennifer Angelini </font></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:69.871%"><tr><td style="width:1.0%"></td><td style="width:6.468%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:91.332%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Re&#58;</font></td><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:-36pt;vertical-align:middle"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">HASBRO, INC.</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:-36pt;vertical-align:middle"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">Form 10-K for the Fiscal Year Ended December 26, 2021</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:-36pt;vertical-align:middle"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">Response Dated July 15, 2022</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;text-indent:-36pt;vertical-align:middle"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:115%">File No. 001-06682</font></td></tr></table></div><div style="text-indent:36pt"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Dear Ms. Donahue and Ms. Angelini&#58;</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">This letter is submitted on behalf of Hasbro, Inc. (&#8220;Hasbro&#8221; or the &#8220;Company&#8221;), in response to the comments that you have provided on behalf of the staff of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;SEC&#8221;) in your letter dated August 2, 2022.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">As discussed with Erin Donahue earlier this morning, the Company will submit its response no later than August 31, 2022.  </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">If you have any questions or desire further information regarding the Company&#8217;s responses, please contact me at (401) 727-5726. </font></div><div><font><br></font></div><div style="text-indent:216pt"><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Sincerely, </font></div><div style="text-indent:216pt"><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%;text-decoration:underline">&#47;s&#47; Matthew S. Gilman                        </font></div><div style="text-indent:216pt"><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Matthew S. Gilman</font></div><div style="text-indent:216pt"><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Senior Vice President, Corporate, Securities and</font></div><div style="text-indent:216pt"><font style="color:#000000;font-family:'Times',sans-serif;font-size:12pt;font-weight:400;line-height:112%">Commercial Law </font></div><div><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</DOCUMENT>
</SEC-DOCUMENT>
