TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 31, 2023 Gina Goetter Chief Financial Officer HASBRO, INC. 1027 Newport Avenue Pawtucket, Rhode Island 02861 Re: HASBRO, INC. Form 10-K for the Fiscal Year Ended December 25, 2022 Form 10-Q for the Quarter Ended July 2, 2023 Response Dated July 26, 2023 File No. 001-06682 Dear Gina Goetter: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Manufacturing