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                              September 6, 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
August 22, 2022
                                                            File No. 001-06682

       Dear Ms. Thomas:

              We have reviewed your August 22, 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
       August 2, 2022 letter.

       Response Dated August 22, 2022

       Risk Factors, page 28

   1.                                                   Your response to prior
comment one states that transition risks related to climate change
                                                        are not among your
significant and material risks, but that you plan to further consider and
                                                        quantify potential
transition risks. As disclosure in your Form 10-K states that you
                                                        recognize the impact
your business can have on the environment and are working to
                                                        reduce your footprint
and that you devote significant resources and expenditures to help
                                                        achieve your
sustainability goals, further explain how you considered providing disclosure
                                                        regarding the effects
of transition risks relevant to the action you are taking on climate.
                                                        Please reference the
specific transition risks that may affect your business, financial
                                                        condition, and results
of operations and other factors you have considered in your
                                                        response.
 Deborah Thomas
FirstName
Hasbro, Inc.LastNameDeborah Thomas
Comapany 6,
September   NameHasbro,
              2022       Inc.
September
Page 2     6, 2022 Page 2
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
44

2.       Your response to prior comment five states "that future
weather-related events including
         increased storms, flooding, temperatures, droughts and other natural
disasters could
         impact the business of Hasbro, our major customers or suppliers,
including our
         manufacturers." Tell us how you considered providing disclosure
regarding the possible
         indirect financial and operational impacts to you from disruptions to
the operations of
         your customers or suppliers from severe weather.
       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