HIBBETT SPORTING GOODS INC
RW, 1996-08-30
MISCELLANEOUS SHOPPING GOODS STORES
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                                       August 30, 1996


Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:   Hibbett Sporting Goods Inc.
               Application for Withdrawal of Form 8-A
               filed on July 3, 1996 (File No. 000-20969)
               ----------------------------------------------

Ladies and Gentlemen:

               On July 3, 1996, Hibbett Sporting Goods Inc.
filed via electronic submission a Registration Statement on Form 8-A (the
"8-A") in connection with the proposed public offering of its common stock.

               The Company hereby requests that the
Commission withdraw the 8-A, effective as of the date hereof.

                                 HIBBETT SPORTING GOODS INC.



                                 By   /s/  Susan Fitzgibbon
                                    ---------------------------
                                    Name:  Susan Fitzgibbon
                                    Title: Chief Financial Officer

cc: Nasdaq National Market


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