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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

Date
June 12, 2026
Author
/s/ Navdeep Gupta
Form
CORRESP
Company
DICK'S SPORTING GOODS, INC. (DKS) (CIK 0001089063)

Letter

Re:

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

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.

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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