October 10, 2018

Michel Combes
Chief Executive Officer
Sprint Corporation
6200 Sprint Parkway
Overland Park, KS 66251

       Re: Sprint Corporation
           Form 10-K for the Fiscal Year Ended March 31, 2018
           Filed May 24, 2018
           File No. 001-04721

Dear Mr. Combes:

       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.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Telecommunications