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United States securities and exchange commission logo
November 1, 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
October 21, 2022
File No. 001-06682
Dear Deborah Thomas:
We have reviewed your October 21, 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
October 7, 2022 letter.
Response Dated October 21, 2022
Risk Factors, page 28
1. Your response to prior
comment one does not appear to explain the basis for the
disclosure that you
"devote significant resources and expenditures to help achieve" your
sustainability goals.
Accordingly, please revise your disclosure to define the meaning of
"significant" in this
context.
Deborah Thomas
FirstName
Hasbro, Inc.LastNameDeborah Thomas
Comapany 1,
November NameHasbro,
2022 Inc.
November
Page 2 1, 2022 Page 2
FirstName LastName
Please contact Erin Donahue at 202-551-6063 or Jennifer Angelini at
202-551-3047 with
any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing