DICK’S SPORTING GOODS, INC.

345 Court Street

Coraopolis, PA 15108

June 12, 2026

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C.  20549

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 [email protected] as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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