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SEC Comment Letter for Under Armour, (UA) — Mar 24, 2026

Under Armour, Inc.
Date: March 24, 2026 · CIK: 0001336917 · Accession: 0000000000-26-002954

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-33202

Date
March 24, 2026
Author
Division of
Form
UPLOAD
Company
Under Armour, Inc.

Letter

Re: Under Armour, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Filed May 22, 2025 File No. 001-33202 Dear Reza Taleghani:

March 24, 2026

Reza Taleghani Chief Financial Officer Under Armour, Inc. 101 Performance Drive Baltimore, Maryland 21230

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 24, 2026

Reza Taleghani
Chief Financial Officer
Under Armour, Inc.
101 Performance Drive
Baltimore, Maryland 21230

 Re: Under Armour, Inc.
 Form 10-K for the Fiscal Year Ended March 31, 2025
 Filed May 22, 2025
 File No. 001-33202
Dear Reza Taleghani:

 We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>