March 18, 2019

Steven J. Fasching
Chief Financial Officer
Deckers Outdoor Corp.
250 Coromar Drive
Goleta, CA 93117

       Re: Deckers Outdoor Corp.
           Form 10-K for Fiscal Year Ended March 31, 2018
           Filed May 30, 2018
           Form 8-K
           Filed January 31, 2019
           File No. 001-36436

Dear Mr. Fasching:

       We have reviewed your filings 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 March 31, 2018

Form 8-K Filed January 31, 2019
Exhibit 99.1, page 1

1.    We note the disclosures of GAAP financial measures to non-GAAP financial
measures
      included in your earnings release. Although the income statements
presented are not
      identical to your interim income statements prepared in accordance with
GAAP, your
      presentation does not appear in compliance with Question 102.10 of the
Non-GAAP
      Financial Measures Compliance and Disclosure Interpretations and Item
10(e)(1)(i)(A) of
      Regulation S-K which precludes presenting a full non-GAAP income
statement when
      reconciling non-GAAP measures to the most directly comparable GAAP
measures since it
      places undue prominence on the non-GAAP measures and may give the
impression that
      the non-GAAP income statement is a comprehensive basis of accounting.
Please revise
 Steven J. Fasching
Deckers Outdoor Corp.
March 18, 2019
Page 2
         your disclosures accordingly.
2.       We note you present projected Non-GAAP Diluted EPS in your earnings
release without
         presenting and reconciling to a corresponding GAAP amount. Please
review the guidance
         provided in Question 102.10 of the Non-GAAP Financial Measures
Compliance and
         Disclosure Interpretations when preparing your next earnings release.
        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 Tracie Mariner, Staff Accountant, at (202) 551-3744, or
Melissa Rocha,
Senior Assistant Chief Accountant, at (202) 551-3854, if you have questions
regarding
comments on the financial statements and related matters.



                                                           Sincerely,
FirstName LastNameSteven J. Fasching
                                                           Division of
Corporation Finance
Comapany NameDeckers Outdoor Corp.
                                                           Office of
Manufacturing and
March 18, 2019 Page 2                                      Construction
FirstName LastName