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SEC Company Response from DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063) (DKS) — Jun 17, 2011

DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)
Date: June 17, 2011 · CIK: 0001089063 · Accession: 0000950123-11-059886

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File numbers found in text: 001-31463

Date
June 17, 2011
Author
Buchanan Ingersoll & Rooney PC
Form
CORRESP
Company
DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)

Letter

Via Edgar Division of Corporation Finance Securities and Exchange Commission Dick’s Sporting Goods, Inc. Form 10-K for the Fiscal Year Ended January 29, 2011 Filed March 18, 2011 File No. 001-31463

Re:

Dear Mr. Alper:

This letter is being provided on behalf of Dick’s Sporting Goods, Inc. (the “Company”) in response to a comment made by the Staff of the Securities and Exchange Commission (the “Staff”), which was orally communicated in telephone conversations on June 9, 2011 to Timothy E. Kullman, Executive Vice President- Finance, Administration and Chief Financial Officer of the Company, and on June 14, 2011 to Jennifer Minter of Buchanan Ingersoll & Rooney PC, with respect to the Company’s Form 10-K for the year ended January 29, 2011.

The Staff has requested that the Company, in its next quarterly report filed on Form 10-Q, re-file its Second Amended and Restated Credit Agreement dated as of July 28, 2004, as then amended (the “Credit Agreement”), and include with such filing all corresponding schedules and exhibits to the Credit Agreement.

Per that request, the Company will re-file its Credit Agreement along with the corresponding schedules and exhibits as an exhibit to its next quarterly report on Form 10-Q. To the extent that the Company determines that any schedules or exhibits contain confidential information, it reserves the right to redact that confidential information and request confidential treatment therefor in accordance with applicable rules and regulations of the Securities and Exchange Commission.

If you have any questions, please do not hesitate to contact me at (412) 562-8444.

Very truly yours,
Buchanan Ingersoll & Rooney PC

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CORRESP
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corresp

June 17, 2011

Via Edgar

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-0503

Attn.: Ronald Alper

    Re:

    Dick’s Sporting Goods, Inc.

Form 10-K for the Fiscal Year Ended January 29, 2011

Filed March 18, 2011

File No. 001-31463

Dear Mr. Alper:

This letter is being provided on behalf of Dick’s Sporting Goods, Inc. (the “Company”) in response
to a comment made by the Staff of the Securities and Exchange Commission (the “Staff”), which was
orally communicated in telephone conversations on June 9, 2011 to Timothy E. Kullman, Executive
Vice President- Finance, Administration and Chief Financial Officer of the Company, and on June 14,
2011 to Jennifer Minter of Buchanan Ingersoll & Rooney PC, with respect to the Company’s Form 10-K
for the year ended January 29, 2011.

The Staff has requested that the Company, in its next quarterly report filed on Form 10-Q, re-file
its Second Amended and Restated Credit Agreement dated as of July 28, 2004, as then amended (the
“Credit Agreement”), and include with such filing all corresponding schedules and exhibits to the
Credit Agreement.

Per that request, the Company will re-file its Credit Agreement along with the corresponding
schedules and exhibits as an exhibit to its next quarterly report on Form 10-Q. To the extent that
the Company determines that any schedules or exhibits contain confidential information, it reserves
the right to redact that confidential information and request confidential treatment therefor in
accordance with applicable rules and regulations of the Securities and Exchange Commission.

If you have any questions, please do not hesitate to contact me at (412) 562-8444.

Very truly yours,

Buchanan Ingersoll & Rooney PC

/s/ Jennifer R. Minter

Jennifer R. Minter

    cc:

    Timothy E. Kullman

David I. Mossé