Filed as EDGAR Correspondence

December 21, 2010

Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 3561
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Mr. H. Christopher Owings

Re:	Hastings Entertainment, Inc. (the “Company” or “we”)
	Form 10-K for the Fiscal Year Ended January 31, 2010
	Filed April 16, 2010
	Definitive Proxy Statement on Schedule 14A
	Filed April 22, 2010
	Form 10-Qs for the Fiscal Quarters Ended April 30, 2010, July 31, 2010 and
	October 31, 2010
	Filed June 2, 2010, August 25, 2010 and December 3, 2010
	File No. 000-24381

Dear Mr. Owings:

     We received your comment letter dated December 17, 2010 regarding the above-referenced filings. As discussed with Ms. Angie Kim, we will respond to your comment letter on or before January 18, 2010.

     Please do not hesitate to contact me at (806) 677-1402 if you have any questions.

Sincerely,
 

/s/ Dan Crow  

Dan Crow 

Chief Financial Officer
Hastings Entertainment, Inc.