SEC Company Response from DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063) (DKS) — Jun 12, 2026
DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)
Date: June 12, 2026 · CIK: 0001089063 · Accession: 0001140361-26-024998
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File numbers found in text: 333-296543
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CORRESP 1 filename1.htm DICK’S SPORTING GOODS, INC. 345 Court Street Coraopolis, PA 15108 June 12, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Re: DICK’S Sporting Goods, Inc. Registration Statement on Form S-4 Filed on June 5, 2026 File No. 333-296543 Ladies and Gentlemen: DICK’S Sporting Goods, Inc., a Delaware corporation (the “ Company ”), hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-296543), filed by the Company with the United States Securities and Exchange Commission on June 5, 2026 (the “ Registration Statement ”), to 4:00 p.m., Eastern time, on Tuesday, June 16, 2026, or as soon thereafter as practicable. There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith. Please contact Joseph S. Payne of Wachtell, Lipton, Rosen & Katz, special counsel to the Company, at (212) 403-1124 or JSPayne@wlrk.com as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, DICK’S SPORTING GOODS, INC. /s/ Navdeep Gupta Navdeep Gupta Executive Vice President – Chief Financial Officer