United States securities and exchange commission logo January 15, 2021 Gerald W. Evans, Jr. Chief Executive Officer Hanesbrands Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 Re: Hanesbrands Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 11, 2020 File No. 001-32891 Dear Mr. Evans: 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Joia Johnson, Esq.
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