July 17, 2018

Deborah Thomas
Chief Financial Officer
Hasbro, Inc.
1027 Newport Avenue
Pawtucket, Rhode Island 02861

       Re: Hasbro, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Form 10-Q for the Fiscal Quarter Ended April 1, 2018
           Form DEF14A filed April 2, 2018
           File No. 001-06682

Dear Ms. Thomas:

       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-Q for the Fiscal Quarter Ended April 1, 2018

Condensed Notes to Consolidated Financial Statements
General, page 1

1.    We note from your discussion in MD&A that in the quarter ended March 31,
2018, you
      recorded $17.3 million of severance costs related to the reorganization
of the company's
      commercial organization as part of selling, distribution and
administration expenses.
      Please revise the notes to your financial statements to include the
disclosures required by
      ASC 420-10-50.
(8) Pension and Postretirment Benefits, page 1

2.    We note that in February 2018 you approved a resolution to terminate your
U.S. defined
 Deborah Thomas
Hasbro, Inc.
July 17, 2018
Page 2
         benefit pension plan and plan to complete settlement within eighteen
months. We further
         note that you remeasured your projected benefit obligation and
recorded an additional $35
         million of PBO with offsets to AOCI and deferred taxes. In this
regard, please clarify
         your curtailment and settlement accounting including how you
considered the guidance in
         ASC 715-30-35 in determining the appropriate accounting treatment for
the terminations,
         settlements and curtailments. Include in your response the sequence
you use to account for
         your settlements and curtailments and tell us if the sequence has been
consistently applied
         when the settlements and curtailments are recognized together.
Form DEF14A filed April 2, 2018

2017 Financial Performance and Key Accomplishments, page 29

3.       Please revise pages III and 29 to present reported net earnings prior
to adjusted net
         earnings to avoid undue prominence given to a non-GAAP measure. Please
refer to Item
         10(e)(1)(i)(A) of Regulation S-K.
        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 Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters.

FirstName LastNameDeborah Thomas
Comapany NameHasbro, Inc.
                                                              Division of
Corporation Finance
July 17, 2018 Page 2                                          Office of
Transportation and Leisure
FirstName LastName