August 3, 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 8-K furnished July 1, 2018
           File No. 001-06682

Dear Ms. Thomas:

       We have reviewed your July 27, 2018 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 17, 2018 letter.

Form 10-Q for the Fiscal Quarter Ended April 1, 2018

Financial Statements
Condensed Notes to Consolidated Financial Statements
(8) Pension and Postretirement Benefits, page 1

1.    We note your response to prior comment 2. Given that it appears as though
a curtailment
      of benefits under your defined benefit pension plans occurred in February
2018, with full
      settlement occurring in 2019, please tell us whether the remeasurement at
February 28,
      2018 resulted in a gain or loss and how you accounted for such amount. As
part of your
      response, please tell us the accounting literature you relied upon. Also,
in this regard,
 Deborah Thomas
Hasbro, Inc.
August 3, 2018
Page 2
         please explain to us why your response indicates that you did not
record a curtailment or
         settlement in the first quarter of 2018. Please refer to paragraphs
236-238 of ASC 715-30-
         55.
Form 8-K furnished July 1, 2018

Exhibit 99, page 1

2.       We refer to the non-GAAP reconciliations at the end of exhibit 99.
Please tell us how the
         amounts in the column "impact of above items" in the second to last
table on the last page
         were determined. We note that the adjustments refer to the impact of
the items in the
         table above concerning costs of the Toys 'R' Us liquidation, severance
and tax reform,
         however, the amounts are different. Please reconcile these amounts and
provide a more
         fulsome explanation of the adjusting amounts in your disclosure.
       You may contact Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301 with
any questions.

FirstName LastNameDeborah Thomas
Comapany NameHasbro, Inc.
                                                              Division of
Corporation Finance
August 3, 2018 Page 2                                         Office of
Transportation and Leisure
FirstName LastName