United States securities and exchange commission logo

                      October 2, 2023

       Daniel Moore
       Principal Accounting Officer
       GameStop Corp.
       625 Westport Parkway
       Grapevine, TX 76051

                                                        Re: GameStop Corp.
                                                            Form 10-K for the
Fiscal Year Ended January 28, 2023
                                                            Filed March 28,
                                                            File No. 001-32637

       Dear Daniel Moore:

              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.


                      Division of Corporation Finance

                      Office of Trade & Services