September 28, 2021
Office of Manufacturing
United States Securities and Exchange Commission
Division of Corporation Finance
Washington D.C. 20549
| Re: | Under Armour, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 24, 2021
File No. 001-33202
Ladies and Gentlemen:
On behalf of Under Armour, Inc. (the “Company”), we acknowledge receipt of the Securities and Exchange Commission Staff’s comment letter dated September 23, 2021, regarding the Company’s Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2020, filed on February 24, 2021.
The comment letter requires that the Company respond within ten business days or inform the Staff when the Company will respond. As discussed with Wei Lu and Ethan Horowitz, we hereby request an extension to respond by no later than October 15, 2021. This additional time will enable the necessary internal review related to the Company’s response to the comment letter.
Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at (443) 326-1401.
Sincerely,
/s/ Aditya Maheshwari |
| Aditya Maheshwari |
| Senior Vice President, Chief Accounting Officer |
