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SEC Company Response from Under Armour, Inc. (UA, UAA) (CIK 0001336917) (UA) — Oct 17, 2011

Under Armour, Inc. (UA, UAA) (CIK 0001336917)
Date: Oct. 17, 2011 · CIK: 0001336917 · Accession: 0001193125-11-272591

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File numbers found in text: 001-33202

Referenced dates: October 5, 2011

Date
October 17, 2011
Author
/s/ John P. Stanton
Form
CORRESP
Company
Under Armour, Inc. (UA, UAA) (CIK 0001336917)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Re: Under Armour, Inc. Form 10-K for Fiscal Year End December 31, 2010 Filed February 24, 2011 File No. 001-33202

Dear Ms. Jenkins:

Under Armour, Inc. (“we” or “our”) is in receipt of your letter dated October 5, 2011 related to the review by the staff of the Securities and Exchange Commission of our Form 10-K for the year ended December 31, 2010. As discussed with Nasreen Mohammed, we are seeking an extension until November 11, 2011 to provide a written response to the staff’s comments in order to allow sufficient time for our team to review and respond to the comments.

Thank you for your consideration of this request. If you have any questions, please feel free to call me at (410) 454-6758.

Very truly yours,
/s/ John P. Stanton

Show Raw Text
CORRESP
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filename1.htm

SEC Correspondence

 October 17, 2011

 VIA EDGAR

 Tia Jenkins

 Senior Assistant Chief Accountant

 Securities and Exchange Commission

Division of Corporation Finance

 Washington,
D.C. 20549

Re:
Under Armour, Inc.

Form 10-K for Fiscal Year End December 31, 2010

Filed February 24, 2011

File No. 001-33202

 Dear
Ms. Jenkins:

 Under Armour, Inc. (“we” or “our”) is in receipt of your letter dated October 5,
2011 related to the review by the staff of the Securities and Exchange Commission of our Form 10-K for the year ended December 31, 2010. As discussed with Nasreen Mohammed, we are seeking an extension until November 11, 2011 to provide a
written response to the staff’s comments in order to allow sufficient time for our team to review and respond to the comments.

 Thank you for your consideration of this request. If you have any questions, please feel free to call me at (410) 454-6758.

Very truly yours,

 /s/ John P. Stanton

 John P. Stanton

Vice President, Corporate Governance

 and Compliance