United States securities and exchange commission logo

                            April 28, 2021

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

                                                        Re: GameStop Corp.
                                                            Form 10-K for the
Fiscal Year Ended January 30, 2021
                                                            Filed March 23,
                                                            Form 8-K filed
March 23, 2021
                                                            File No. 1-32637

       Dear Ms. Saadeh-Jajeh:

               We have limited our review of your filings to the financial
statements and related
       disclosures 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 additional comments.

       Form 8-K filed March 23, 2021

       Exhibit 99.1
       Non-GAAP results

   1.                                                   We note in arriving at
adjusted net income you have included a tax valuation allowance
                                                        adjustment. Please tell
us what this adjustment represents, how you calculated the amount
                                                        and why it is
 Diana Saadeh-Jajeh
GameStop LastNameDiana  Saadeh-Jajeh
April       NameGameStop Corp.
       28, 2021
April 228, 2021 Page 2
FirstName LastName
       In closing, 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 Scott Stringer at 202-551-3272 or Joel Parker at
202-551-3651 with any


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