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                              September 22, 2021

       Michael J. Fiddelke
       Executive Vice President and Chief Financial Officer
       Target Corporation
       1000 Nicollet Mall
       Minneapolis, MN 55403

                                                        Re: Target Corporation
                                                            Form 10-K for
Fiscal Year Ended January 30, 2021
                                                            Filed March 10,
2021
                                                            File No. 001-06049

       Dear Mr. Fiddelke:

              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 10-K for Fiscal Year Ended January 30, 2021 Filed March 10, 2021

       General

   1.                                                   We note that you
provided more expansive disclosure in your CSR report than you
                                                        provided in your SEC
filings. Please advise us what consideration you gave to providing
                                                        the same type of
climate-related disclosure in your SEC filings as you provided in your
                                                        CSR report.
       Risk Factors, page 5

   2.                                                   Disclose the material
effects of transition risks related to climate change that may affect
                                                        your business,
financial condition, and results of operations, such as policy and regulatory
                                                        changes that could
impose operational and compliance burdens, market trends that may
                                                        alter business
opportunities, credit risks, or technological changes.
 Michael J. Fiddelke
FirstName  LastNameMichael J. Fiddelke
Target Corporation
Comapany 22,
September  NameTarget
               2021    Corporation
September
Page 2     22, 2021 Page 2
FirstName LastName
3.       Disclose any material litigation risks related to climate change and
the potential impact to
         the company.
Management's Discussion and Analysis, page 17

4.       We note your discussion of past and/or future investments in
climate-related projects in
         your CSR report. If material, please quantify these expenditures in
your SEC filings.
5.       To the extent material, discuss the indirect consequences of
climate-related regulation or
         business trends, such as the following:
             decreased demand for goods or services that produce significant
greenhouse gas
             emissions or are related to carbon-based energy sources;
             increased demand for goods that result in lower emissions than
competing products;
             increased competition to develop innovative new products that
result in lower
             emissions; and
             any anticipated reputational risks resulting from operations or
products that produce
             material greenhouse gas emissions.
6.       If material, discuss the significant physical effects of climate
change on your operations
         and results. This disclosure may include the following:
             quantification of material weather-related damages to your
property or operations;
             potential for indirect weather-related impacts that have affected
or may affect your
             major customers or suppliers;
             any impacts to your supply chain resulting from decreased
agricultural production
             capacity in areas affected by drought or other weather-related
changes; and
             any weather-related impacts on the cost or availability of
insurance.
7.       Quantify any material increased compliance costs related to climate
change.
8.       If material, provide disclosure about your purchase or sale of carbon
credits or offsets and
         any material effects on your business, financial condition, and
results of operations.
        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.

       Please contact Cara Wirth at (202) 551-7127 or Lilyanna Peyser at (202)
551-3222 with
any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Trade
& Services
cc:      Dave Donlin