United States securities and exchange commission logo

                               August 14, 2023

       Diane Saadeh-Jajeh
       Chief Financial 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 Diane Saadeh-Jajeh:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your

              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 Fiscal Year Ended January 28, 2023

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Consolidated Results of Operations, page 26

   1.                                                   In the discussion of
year over year changes in net sales, gross profit and selling, general
                                                        and administrative
expenses you identify multiple factors for changes in the line items
                                                        without quantifying the
impact of each. Please revise to quantify the change for each of
                                                        the factors that you
cite. Refer to Item 303(b) of Regulation S-K.
       Item 8. Financial Statements and Supplementary Data
       11. Intangible Assets
       Digital Assets, page 52

   2.                                                   Please provide us with
your accounting analysis, including classification, for the IMX and
                                                        Digital Worlds NFTs
Ltd. transactions citing the authoritative literature used to reach your
 Diane Saadeh-Jajeh
GameStop Corp.
August 14, 2023
Page 2
         conclusions. Also, detail the rights and obligations of the parties
and the business purpose
         surrounding your right to receive $150 million in IMX tokens.
        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

FirstName LastNameDiane Saadeh-Jajeh                           Sincerely,
Comapany NameGameStop Corp.
                                                               Division of
Corporation Finance
August 14, 2023 Page 2                                         Office of Trade
& Services
FirstName LastName