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                             November 4, 2021

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

                                                        Re: Under Armour, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 24,
2021
                                                            File No. 001-33202

       Dear Mr. Bergman:

              We have reviewed your October 14, 2021 response to our comment
letter 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 disclosure.

              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. Unless we note otherwise, our references to prior comments are
to comments in our
       September 23, 2021 letter.

       Form 10-K for the Fiscal Year Ended December 31, 2020

       Risk Factors, page 12

   1.                                                   Your response to prior
comment 2 states that you are not aware of any material litigation
                                                        risks related to
climate change. Please provide us with additional support for this
                                                        statement and tell us
how you considered providing disclosure that specifically addresses
                                                        the risks associated
with the possibility of litigation related to climate change and its
                                                        potential impact.
       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       31

   2.                                                   Your response to prior
comment 3 states that you have not experienced a measurable
                                                        impact on the demand
for your products due to climate-related changes in consumer
 David Bergman
Under Armour, Inc.
November 4, 2021
Page 2
         preferences or regulation. Provide us with additional support for this
statement and tell us
         how you determined that climate-related trends in consumer preferences
were not
         reasonably likely to have a material impact on your liquidity, capital
resources or results
         of operations. Your response should specifically address each of the
items noted in our
         prior comment.
3.       We note from your response to prior comment 4 that to date, you have
not experienced
         any material physical effects or operational disruptions related to
severe weather
         or climate change. Provide us with additional detail supporting this
statement, including
         information quantifying weather-related damages incurred for the
periods covered in your
         response.
4.       Your response to prior comment 4 states that you did not experience
any significant
         weather-related impacts with respect to the cost or availability of
insurance for the periods
         reported in the Form 10-K. Provide us with additional detail to
support this statement and
         your expectations for weather-related impacts on the cost or
availability of insurance,
         including quantitative information.
5.       We note from your response to prior comment 5 that you have not had
any past or planned
         future capital expenditures for climate-related projects that you
consider to be material.
         Please tell us more about these types of capital expenditures and
provide us with
         quantitative information supporting your statement regarding
materiality.
6.       Your response to prior comment 6 states that you did not incur any
material increased
         compliance costs related to climate change for the periods reported in
the Form 10-K.
         Tell us about the compliance costs you have incurred and explain how
you concluded the
         related amounts were not material.
      You may contact Wei Lu, Staff Accountant at (202) 551-3725 or Ethan
Horowitz,
Accounting Branch Chief at (202) 551-3311, if you have questions regarding the
comments.



FirstName LastNameDavid Bergman                                Sincerely,
Comapany NameUnder Armour, Inc.
                                                               Division of
Corporation Finance
November 4, 2021 Page 2                                        Office of
Manufacturing
FirstName LastName