Direct Dial: 202.293.8117
jmitchell@williamsmullen.com
February 2, 2012
VIA EDGAR
Mr. Milwood Hobbs
United States Securities and
Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Hibbett Sports, Inc., File No.: 0-20969
Comment Letter dated January 27, 2012
Dear Mr. Hobbs:
This letter follows up on our call of late yesterday. On behalf of my client, Hibbett Sports, Inc., I have requested and you have granted an extension of time for responding to the staff’s comment letter of January 27, 2012, in connection the above-referenced matter. As we discussed, you have granted an extension until Friday, February 24, 2012.
If you have any questions or concerns about this matter in the mean time, please do not hesitate to give me a call.
Very truly yours,
/s/ John S. Mitchell, Jr.
John S. Mitchell, Jr.
JSMJr/lac
cc: Jeffry O. Rosenthal
Chief Executive Officer, Hibbett Sports, Inc.
A Professional Corporation
NORTH CAROLINA — VIRGINIA — WASHINGTON, D.C. — LONDON
1666 K Street, N.W., Suite 1200 Washington, D.C. 20066 Tel: 202.833.9200 Fax: 804.783.6507 or 202.293.5939 www.williamsmullen.com
