United States securities and exchange commission logo March 12, 2021 Scott A. Roe Chief Financial Officer V. F. Corporation 1551 Wewatta Street Denver, CO 80202 Re: V.F. Corporation Form 10-K for the Fiscal Year Ended March 28, 2020 Filed May 27, 2020 File No. 001-05256 Dear Mr. Roe: We have completed our review of your filings. 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 Manufacturing