<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<headerData>
<submissionType>144</submissionType>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001105376</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>
</filerInfo>
</headerData>
<formData>
<issuerInfo>
<issuerCik>0001065837</issuerCik>
<issuerName>Skechers U.S.A., Inc.</issuerName>
<secFileNumber>001-14429</secFileNumber>
<issuerAddress>
<street1 xmlns="http://www.sec.gov/edgar/common">228 Manhattan Beach Blvd.</street1>
<city xmlns="http://www.sec.gov/edgar/common">MANHATTAN BEACH</city>
<stateOrCountry xmlns="http://www.sec.gov/edgar/common">CA</stateOrCountry>
<zipCode xmlns="http://www.sec.gov/edgar/common">90266</zipCode>
</issuerAddress>
<issuerContactPhone>310-318-3100</issuerContactPhone>
<nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Michael Greenberg</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
<relationshipsToIssuer>
<relationshipToIssuer>Director</relationshipToIssuer>
<relationshipToIssuer>President</relationshipToIssuer>
</relationshipsToIssuer>
</issuerInfo>
<securitiesInformation>
<securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
<brokerOrMarketmakerDetails>
<name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
<address>
<street1 xmlns="http://www.sec.gov/edgar/common">1 New York Plaza</street1>
<street2 xmlns="http://www.sec.gov/edgar/common">38th Floor</street2>
<city xmlns="http://www.sec.gov/edgar/common">New York</city>
<stateOrCountry xmlns="http://www.sec.gov/edgar/common">NY</stateOrCountry>
<zipCode xmlns="http://www.sec.gov/edgar/common">10004</zipCode>
</address>
</brokerOrMarketmakerDetails>
<noOfUnitsSold>103000</noOfUnitsSold>
<aggregateMarketValue>6067730</aggregateMarketValue>
<noOfUnitsOutstanding>133626335</noOfUnitsOutstanding>
<approxSaleDate>12/01/2023</approxSaleDate>
<securitiesExchangeName>NYSE</securitiesExchangeName>
</securitiesInformation>
<securitiesToBeSold>
<securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
<acquiredDate>03/04/2022</acquiredDate>
<natureOfAcquisitionTransaction>Purchase</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>75000</amountOfSecuritiesAcquired>
<paymentDate>03/04/2022</paymentDate>
<natureOfPayment>Cash</natureOfPayment>
</securitiesToBeSold>
<securitiesToBeSold>
<securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
<acquiredDate>03/07/2022</acquiredDate>
<natureOfAcquisitionTransaction>Purchase</natureOfAcquisitionTransaction>
<nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
<isGiftTransaction>N</isGiftTransaction>
<amountOfSecuritiesAcquired>28000</amountOfSecuritiesAcquired>
<paymentDate>03/07/2022</paymentDate>
<natureOfPayment>Cash</natureOfPayment>
</securitiesToBeSold>
<nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
<noticeSignature>
<noticeDate>12/01/2023</noticeDate>
<signature>/s/ Michael Greenberg</signature>
</noticeSignature>
</formData>
</edgarSubmission>
