September 6, 2018 Brian P. Lynch Chief Financial Officer Callaway Golf Company 2180 Rutherford Road Carlsbad, California 92008 Re: Callaway Golf Company Form 10-K for the Year Ended December 31, 2017 File No. 001-10962 Dear Mr. Lynch: 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 Transportation and Leisure