United States securities and exchange commission logo October 5, 2020 Diana Jajeh Chief Accounting Officer GameStop Corp. 625 Westport Parkway Grapevine, Texas 76051 Re: GameStop Corp. Form 10-K for the Fiscal Year Ended February 1, 2020 Filed March 27, 2020 Form 8-K Filed March 26, 2020 File No. 1-32637 Dear Ms. Jajeh: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services