Direct Dial: 202.293.8117

jmitchell@williamsmullen.com

February 2, 2012

VIA EDGAR

Mr. Milwood Hobbs

United States Securities and

Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Re:           Hibbett Sports, Inc., File No.:  0-20969

Comment Letter dated January 27, 2012

Dear Mr. Hobbs:

This letter follows up on our call of late yesterday.  On behalf of my client, Hibbett Sports, Inc., I have requested and you have granted an extension of time for responding to the staff’s comment letter of January 27, 2012, in connection the above-referenced matter.  As we discussed, you have granted an extension until Friday, February 24, 2012.

If you have any questions or concerns about this matter in the mean time, please do not hesitate to give me a call.

Very truly yours,

/s/ John S. Mitchell, Jr.

John S. Mitchell, Jr.

JSMJr/lac

cc:           Jeffry O. Rosenthal

Chief Executive Officer, Hibbett Sports, Inc.

A Professional Corporation

NORTH CAROLINA     —     VIRGINIA     —    WASHINGTON, D.C.     —    LONDON

1666 K Street, N.W., Suite 1200     Washington, D.C. 20066     Tel: 202.833.9200     Fax: 804.783.6507 or 202.293.5939     www.williamsmullen.com