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                              September 23, 2021

       David Bergman
       Chief Financial Officer
       Under Armour, Inc.
       1020 Hull Street
       Baltimore, Maryland 21230

                                                        Re: Under Armour, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 24,
2021
                                                            File No. 001-33202

       Dear Mr. Bergman:

              We have reviewed your filing 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 the Fiscal Year Ended December 31, 2020

       General

   1.                                                   We note that you
provided more expansive disclosure in your CSR report than you
                                                        provided in your SEC
filings. Please advise us what consideration you gave to providing
                                                        the same type of
climate-related disclosure in your SEC filings as you provided in your
                                                        CSR report.

       Risk Factors, page 12

   2.                                                   Disclose any material
litigation risks related to climate change and the potential impact to
                                                        the company.
       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       31
 David Bergman
Under Armour, Inc.
September 23, 2021
Page 2

3.       To the extent material, discuss the indirect consequences of
climate-related regulation or
         business trends, such as the following:
             decreased demand for goods that produce significant greenhouse gas
emissions or are
             related to carbon-based energy sources;
             increased demand for goods that result in lower emissions than
competing products;
             and
             increased competition to develop innovative new products that
result in lower
             emissions.
4.       If material, discuss the significant physical effects of climate
change on your operations
         and results. This disclosure may include the following:
             quantification of material weather-related damages to your
property or operations;
             and
             any weather-related impacts on the cost or availability of
insurance.
5.       Please revise your disclosure to identify any material past and/or
future capital
         expenditures for climate-related projects, such as those that reduce
your emissions. If
         material, please quantify these expenditures.

6.       Quantify any material increased compliance costs related to climate
change.
        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 Wei Lu, Staff Accountant at (202) 551-3725 or Ethan
Horowitz,
Accounting Branch Chief at (202) 551-3311, if you have questions regarding the
comments.



FirstName LastNameDavid Bergman                                Sincerely,
Comapany NameUnder Armour, Inc.
                                                               Division of
Corporation Finance
September 23, 2021 Page 2                                      Office of
Manufacturing
FirstName LastName