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SEC Comment Letter for DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063) (DKS) — Jul 6, 2016

DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)
Date: July 6, 2016 · CIK: 0001089063 · Accession: 0000000000-16-083270

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 6, 2016
Author
/s/ Jennifer Thompson
Form
UPLOAD
Company
DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)

Letter

Mail Stop 3561 July 6, 2016 Teri L. List -Stoll Executive Vice President and Chief Financial Officer Dick's Sporting Goods, Inc. 345 Court Street Coraopolis, Pennsylvania 15108

Re: Dick's Sporting Goods, Inc. Form 10-K for the Fiscal Year Ended January 30, 2016 Filed March 25, 2016 File No. 001 -31463

Dear Ms. List -Stoll :

We have completed our review of your filing. 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 and the company 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Jennifer Thompson

Show Raw Text
Mail Stop 3561
July 6, 2016

Teri L. List -Stoll
Executive Vice President and Chief Financial Officer
Dick's Sporting Goods,  Inc.
345 Court Street
Coraopolis, Pennsylvania 15108

Re: Dick's Sporting Goods,  Inc.
 Form 10-K for the Fiscal Year Ended January 30, 2016
Filed March 25, 2016
File No. 001 -31463

Dear Ms. List -Stoll :

We have completed our review of your filing.  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  and the company 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.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include the
information the Securities Exchange Act of 1934 and all applicable  rules require.

Sincerely,

 /s/ Jennifer Thompson

Jennifer Thompson
Accounting Branch Chief
Office of Consumer Products