August 9, 2019 Jane Hamilton Nielsen Chief Operating Officer and Chief Financial Officer Ralph Lauren Corporation 650 Madison Avenue New York, NY 10022 Re: Ralph Lauren Corporation Form 10-K for the Fiscal Year Ended March 30, 2019 Filed May 16, 2019 File No. 001-13057 Dear Ms. Hamilton Nielsen: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended March 30, 2019 Notes to Consolidated Financial Statements Note 9. Restructuring and Other Charges Way Forward Plan, page F-26 1. We note in connection with the Way Forward Plan, on March 30, 2017, your Board of Directors approved the closure of your Polo store in New York City. You disclose that this location is no longer generating revenue and has no other economic activity. We also note that this appears to be a "build-to-suit" lease which has been capitalized. Please provide us with your impairment analysis of this leased asset, including your assumptions used to determine fair value. 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. Jane Hamilton Nielsen Ralph Lauren Corporation August 9, 2019 Page 2 You may contact Joel Parker at 202-551-3651 with any questions. Sincerely, FirstName LastNameJane Hamilton Nielsen Division of Corporation Finance Comapany NameRalph Lauren Corporation Office of Beverages, Apparel and August 9, 2019 Page 2 Mining FirstName LastName