United States securities and exchange commission logo

                     February 19, 2021

       Richard A. Johnson
       President and Chief Executive Officer
       Foot Locker, Inc.
       330 West 34th Street
       New York, NY 10001

                                                        Re: Foot Locker, Inc.
                                                            Form 10-K for
Fiscal Year Ended February 1, 2020
                                                            Filed March 27,
                                                            File No. 001-10299

       Dear Mr. Johnson:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Trade & Services