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                             August 2, 2022

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

                                                        Re: Hasbro, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 26, 2021
                                                            Response Dated July
15, 2022
                                                            File No. 001-06682

       Dear Ms. Thomas:

              We have reviewed your July 15, 2022 response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
       July 1, 2022 letter.

       Response Dated July 15, 2022

       Risk Factors, page 28

   1.                                                   We note your response
to prior comment two regarding transition risks related to climate
                                                        change. Please clearly
describe the specific transition risks you have considered,
                                                        including those
identified in our comment, and provide additional detail regarding their
                                                        material effects, such
as those mentioned in your response (i.e., increased energy costs,
                                                        increased compliance
costs for climate-related reporting requirements, etc.), along with
                                                        support for your
determination of materiality for purposes of disclosure.
 Deborah Thomas
FirstName
Hasbro, Inc.LastNameDeborah Thomas
Comapany
August      NameHasbro, Inc.
       2, 2022
August
Page 2 2, 2022 Page 2
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations , page
44

2.       Your note your response to prior comment four. Please provide us with
additional
         information explaining how you considered providing disclosure
regarding the Extended
         Producer Responsibility (EPR) schemes described in your response,
including in the
         context of measures you are taking to change your packaging.
3.       We note your response to prior comment five and reissue in part.
Please provide
         quantitative information for any known future capital expenditures for
climate-related
         projects.
4.       Your response to prior comment six states that you reviewed historical
and current sales
         data and consumer insights to determine what trends may be connected
to climate-related
         matters. Please further address the following:

                Tell us more about the trends you identified that may be
connected to climate-related
              matters in the context of the individual items noted in our prior
comment (i.e., explain
              how you determined whether changes in demand or competition for
your products are
              due to climate-related factors).

                Tell us how you considered providing disclosure regarding
demand from customers
              who want products that have a lower environmental impact or are
otherwise
              sustainably produced.

                Clarify whether and how the packaging and product goals
described in your response
              are related to changes in demand and competition for goods that
result in lower
              greenhouse gas emissions, are not derived from carbon-based
sources, and/or are
              produced using alternative energy sources.

                Tell us how you considered providing disclosure regarding
reputational risks other
              than potential reputational damage if you fall short in achieving
your sustainability
              goals, for instance in relation to emissions from the
manufacturing activities that
              produce your products.
5.       We note your response to prior comment seven and reissue in part.
Please discuss the
         potential for indirect weather-related impacts that have affected or
may affect your major
         customers or suppliers, including your manufacturers.
6.       Your response to prior comment nine indicates that you purchased
carbon offsets to
         address the small percentage of Scope 2 emissions where renewable
energy credits were
         not available. Please provide us with quantitative information
regarding your purchases of
         renewable energy credits for each of the last three fiscal years and
amounts budgeted for
         future periods. Provide your analysis as to the materiality of the
effects these purchases
         have had on your business, financial condition, and results of
operations.
 Deborah Thomas
Hasbro, Inc.
August 2, 2022
Page 3

       Please contact Erin Donahue at 202-551-6063 or Jennifer Angelini at
202-551-3047 with
any questions.



FirstName LastNameDeborah Thomas                         Sincerely,
Comapany NameHasbro, Inc.
                                                         Division of
Corporation Finance
August 2, 2022 Page 3                                    Office of
Manufacturing
FirstName LastName