October 4, 2017

CORRESPONDENCE FILING VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3720

Washington, D.C. 20549

Attention:     Carlos Pacho, Senior Assistant Chief Accountant

AD Office 11 - Telecommunications

Re: Sprint Corporation

Form 10-K for Fiscal Year Ended March 31, 2017

Filed May 26, 2017

Form 10-Q for Fiscal Quarter Ended June 30, 2017

Filed August 3, 2017

File No. 001-04721

Ladies and Gentlemen:

I am writing on behalf of Sprint Corporation, a Delaware corporation (the “Company”). The Company hereby acknowledges receipt of the letter dated September 22, 2017 (the "Comment Letter") containing comments from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the “Commission”) relating to the filings referenced above. The Comment Letter requests that the Company respond to the Staff’s comments within 10 business days of the date thereof or advise the Staff when the Company will respond.

Per my communications with Mr. Robert Shapiro, Senior Staff Accountant at the Commission, on September 29, 2017, this correspondence confirms the Company’s request for an extension of time to respond to the Comment Letter so that it can devote appropriate time and resources to consider and respond to the Staff’s comments. On behalf of the Company, I respectfully request an extension until October 20, 2017 to provide responses to the Comment Letter.

Securities and Exchange Commission

October 4, 2017

Page 2

If you have any questions regarding this matter, please do not hesitate to contact me at (913) 794-3400.

Very truly yours,

/s/ Paul W. Schieber, Jr.

Paul W. Schieber, Jr.

Vice President and Controller

Cc: Robert Shapiro, Senior Staff Accountant, Securities and Exchange Commission

Ivette Leon, Assistant Chief Accountant, Securities and Exchange Commission

Stefan K. Schnopp, Sprint Corporation