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                    June 26, 2020

       David Bergman
       Chief Financial Officer
       Under Armour, Inc.
       1020 Hull Street
       Baltimore, MD 21230

                                                        Re: Under Armour, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed February 26,
2020
                                                            File No. 001-33202

       Dear Mr. Bergman:

              We have completed our review of your filings. 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 Manufacturing