SEC Comment Letter for DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063) (DKS) — Aug 1, 2013
DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)
Date: Aug. 1, 2013 · CIK: 0001089063 · Accession: 0000000000-13-042261
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August 1, 2013 Via E -mail Edward W. Stack Chief Executive Officer Dick’s Sporting Goods, Inc. 345 Court Street Coraopolis, Pennsylvania 15108 Re: Dick’s Sporting Goods, Inc. Form 10 -K for the Year Ended February 2, 2013 Filed March 22, 2013 Definitive Proxy Statement on Schedule 14A Filed April 19, 2013 File No. 1-31463 Dear Mr. Stack : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any pers on under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 an d all applicable rules require. Sincerely, /s/ Dietrich A. King for Mara L. Ransom Assistant Director