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                            April 17, 2023

       Alexander Johnstone
       Chief Financial Officer
       SIGNA Sports United N.V.
       Kantstra  e 164, Upper West
       10623 Berlin, Federal Republic of Germany

                                                        Re: SIGNA Sports United
N.V.
                                                            Form 20-F for
Fiscal Year Ended September 30, 2022
                                                            Filed February 7,
2023
                                                            File No. 001-41156

       Dear Alexander Johnstone:

              We have reviewed your filing 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.

       Form 20-F for Fiscal Year Ended September 30, 2022

       Item 5. Operating and Financial Review and Prospects
       A. Operating Results
       Segments, page 57

   1.                                                   Please revise to
quantify factors cited to which changes in results are attributed. As an
                                                        example, your segment
revenues for "Bike and Outdoor" appear to have increased due to
                                                        M&A activities with
offsets due to to declining 'average order value" and organic growth.
                                                        To allow investors to
understand the impacts on your segments due to acquisitions and
                                                        impacts from your
historical operations from a period over period comparison, please
                                                        revise to include such
quantification. Refer to Instruction 1 to Item 5 of Form 20-F.
 Alexander Johnstone
FirstName   LastNameAlexander Johnstone
SIGNA Sports    United N.V.
Comapany
April       NameSIGNA Sports United N.V.
       17, 2023
April 217, 2023 Page 2
Page
FirstName LastName
Non-IFRS Financial Measures
Adjusted EBITDA, page 59

2.       We note your 'Adjusted EBITDA from continuing operations'
reconciliation includes an
         adjustment for consulting fees, which includes    3.2 million of costs
for the "preparation of
         being Sarbanes-Oxley compliant." It would appear Sarbanes-Oxley
compliance costs
         would be normal and recurring operating expenses for a public company.
Please tell us
         your consideration of Question 100.01 of the staff's Compliance &
Disclosure
         Interpretations on Non-GAAP Financial Measures in determining the
appropriateness of
         this adjustment.
        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.

       You may contact Abe Friedman at 202-551-8298 or Lyn Shenk at
202-551-3380 with
any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Trade
& Services