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                            August 9, 2023

       Navdeep Gupta
       Executive Vice President and Chief Financial Officer
       Dick's Sporting Goods, Inc.
       345 Court Street
       Coraopolis, PA 15108

                                                        Re: Dick's Sporting
Goods, Inc.
                                                            Form 10-K for
Fiscal Year Ended January 28, 2023
                                                            Filed March 23,
2023
                                                            Form 10-Q for
Fiscal Quarter Ended April 29, 2023
                                                            File No. 001-31463

       Dear Navdeep Gupta:

              We have limited our review of your filings to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for Fiscal Year Ended January 28, 2023

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Fiscal 2022 Compared to Fiscal 2021
       Net Sales, page 30

   1.                                                   You state the decrease
in comparable store sales reflects an anticipated "sales
                                                        normalization" in
certain categories. We also note your reference of this term and the
                                                        term "normalization of
pricing" in the Form 10-Q for the period ended April 29,
                                                        2023. Please explain to
us and disclose as appropriate what each term represents, and how
                                                        and extent each impact
comparable store sales and results. Also consider whether these
                                                        terms are reflective of
trends, and if so, provide related disclosure pursuant to Item
                                                        303(b)(2)(ii) of
Regulation S-K.
 Navdeep Gupta
FirstName   LastNameNavdeep   Gupta
Dick's Sporting Goods, Inc.
Comapany
August      NameDick's Sporting Goods, Inc.
        9, 2023
August
Page 2 9, 2023 Page 2
FirstName LastName
Income from Operations, page 30

2.       You disclose your merchandise margins decreased by 304 basis points as
a result of
         actions to reduce targeted apparel inventory overages, item-level
deals provided to
         athletes during the holiday season and higher inventory shrink due to
increased theft. The
         results of the these events and pricing actions taken by you appear to
have caused a
         material change in the relationship between cost of goods sold and
revenues. Please
         describe to us and disclose in quantitative terms the extent to which
these factors and your
         actions impacted your income from operations as well as your gross
profit margin for the
         year ended January 28, 2023. In your discussion of these factors,
consider explaining the
         changes in the key components of cost of goods sold impacted. Refer to
the introductory
         paragraph of Item 303(b) of Regulation S-K and paragraphs (2)(i) and
(ii) therein.
Form 10-Q for Fiscal Quarter Ended April 29, 2023

Management's Discussion and Analysis of Financial Condition and Results of
Operations
13 Weeks Ended April 29, 2023 Compared to the 13 Weeks Ended April 30, 2022
Income from Operations, page 17

3.       You disclose in your Form 10-K for the fiscal year ended January 28,
2023 that
         disruptions of supply chains resulted in apparel overages that caused
you to take actions in
         the third and fourth quarters of fiscal 2022. We note further
reference to supply chain in
         this Form 10-Q and in discussion during your first quarter 2023
earnings call. Please
         discuss in greater detail the extent of these actions on your income
from operations for the
         latest annual and interim periods as appropriate. Also, describe
whether supply chain
         issues and your associated actions are a known trend or uncertainty
that have had or are
         reasonably likely to have a material favorable or unfavorable impact
on net sales or
         income from continuing operations. Also, disclose if supply chain
issues and your
         associated actions are reasonably likely to cause a material change in
the relationship
         between costs and revenues. Refer to Item 303(b)(2)(i) and (ii) of
Regulation S-K.
       In closing, 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.

       You may contact Robert Shapiro at 202-551-3273 or Doug Jones at
202-551-3309 with
any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Trade
& Services