August 22, 2018

Michel Combes
Chief Executive Officer
Sprint Corporation
6200 Sprint Parkway
Overland Park, KS 66251

       Re: Sprint Corporation
           Form 10-K for the Fiscal Year Ended March 31, 2018
           Filed May 24, 2018
           File No. 001-04721

Dear Mr. Combes:

       We have reviewed your filing and have the following comments. Please
comply with the
following comments in future filings. Confirm in writing that you will do so
and explain to us
how you intend to comply. 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 March 31, 2018

Risk Factors
The success of our network improvements and 5G deployment will depend on...,
page 17

1.    Expand your risk factor disclosure to discuss how your 5G deployment
plans would be
      affected if your merger with T-Mobile is not consummated. Address your
dependency on
      the consummation of the merger, including management's public statements
that you are
      unable to develop a robust, nationwide 5G network on a standalone basis.
 Michel Combes
Sprint Corporation
August 22, 2018
Page 2
General

2.       We note Mr. Claure's assertion in your February 2018 earnings call
that Sprint's "strong
         spectrum assets" will enable "Sprint to be the leader in the true
mobile 5G." Similarly, we
         note statements that Sprint is working to deliver the first truly
mobile 5G network in the
         United States in the first half of 2019. These statements appear to
conflict with your
         recent disclosures and FCC public interest statement, where you state:

             "Neither T-Mobile Nor Sprint Can Develop a Robust, Nationwide 5G
Network on a
             Standalone Basis."
             "Sprint faces a number of constraints that do not allow it to roll
out a nationwide 5G
             offering with robust and ubiquitous coverage."
             "Neither T-Mobile nor Sprint can win on its own, yet both see
winning the race to
             deploy the first next-generation nationwide 5G network as critical
to their combined
             future."
             "While T-Mobile and Sprint have each been developing plans to
deploy 5G, their
             combined assets will bring significantly better and broader
benefits to American
             consumers much sooner than either company could on its own, if
ever."

         Please reconcile these conflicting statements. Additionally if the
merger has not been
         consummated, describe the company's plans to deploy 5G whether or not
the merger is
         eventually consummated.
        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 Lisa Etheredge, Senior Staff Accountant, at (202)
551-3424 or Robert
S. Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Joshua
Shainess,
Attorney-Adviser, at (202) 551-7951 or Larry Spirgel, Assistant Director, at
(202) 551-3810 with
any other questions.



FirstName LastNameMichel Combes                                Sincerely,
Comapany NameSprint Corporation
                                                               Division of
Corporation Finance
August 22, 2018 Page 2                                         Office of
Telecommunications
FirstName LastName