United States securities and exchange commission logo

                           May 20, 2021

       Diana Saadeh-Jajeh
       Interim Chief Financial Officer
       GameStop Corp.
       625 Westport Parkway
       Grapevine, TX 76051

                                                        Re: GameStop Corp.
                                                            Form 8-K filed
March 23, 2021
                                                            Response Dated May
12, 2021
                                                            File No. 1-32637

       Dear Ms. Saadeh-Jajeh:

               We have reviewed your May 12, 2021 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this comment, we may have
       comments. Unless we note otherwise, our reference to our prior comment
is to our comment in
       our April 28, 2021 letter.

       Form 8-K filed March 23, 2021

       Exhibit 99.1
       Non-GAAP results

   1.                                                   We note your response
to comment 1. Your valuation allowance adjustment appears to
                                                        result in an
individually tailored income tax recognition method. Please revise your
                                                        presentation to omit
this adjustment. Refer to Question 100.04 of the Non-GAAP
                                                        Financial Measures
Compliance and Disclosure Interpretations.
 Diana Saadeh-Jajeh
GameStop Corp.
May 20, 2021
Page 2

       You may contact Scott Stringer at 202-551-3271 or Joel Parker at
202-551-3651 with
any questions.

FirstName LastNameDiana Saadeh-Jajeh                     Sincerely,
Comapany NameGameStop Corp.
                                                         Division of
Corporation Finance
May 20, 2021 Page 2                                      Office of Trade &
FirstName LastName