May 9, 2019

Deborah M. 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 30, 2018
           Filed February 26, 2019
           File No. 001-06682

Dear Ms. Thomas:

       We have limited our review of your filing to the financial statements
and related
disclosures 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 the Fiscal Year Ended December 30, 2018

Financial Statements
Notes to the Consolidated Financial Statements
(22) Quarterly Financial Data (Unaudited   see accompanying accountants'
report), page 94

1.    During the fiscal years ended December 30, 2018 and December 31, 2017,
the quarterly
      data shows significant fluctuations in operating results between the
quarters. Specifically,
      there are large variations in revenues, operating profit, and net
earnings (loss) for all
      quarters. Please revise to add a discussion of any unusual or
infrequently occurring items
      during each quarter, which may have contributed to the significant
fluctuations in
      operating results. Refer to Item 302(a)(3) of Regulation S-K.
2.    Additionally, tell us if you considered separately stating such material
expenses separately
      on the face of the income statement. Please refer to Rule 5-03(b)(3) and
(6) of Regulation
      S-X.
 Deborah M. Thomas
Hasbro, Inc.
May 9, 2019
Page 2
3.       Please tell us the significance of the reference to the accountant's
report in note 22 given
         that we note no reference to quarterly data in the report on page 53.
In this regard, it
         appears you should revise to remove the reference "see accompanying
accountants' report"
         since the footnote is marked unaudited.
       In closing, 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 Melissa Raminpour at
202-551-3379
with any questions.



FirstName LastNameDeborah M. Thomas                            Sincerely,
Comapany NameHasbro, Inc.
                                                               Division of
Corporation Finance
May 9, 2019 Page 2                                             Office of
Transportation and Leisure
FirstName LastName