<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0001193125-16-629225</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001080904</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>4</amendmentNo>
      <securitiesClassTitle>Class A Common Stock, par value $0.001 per share</securitiesClassTitle>
      <dateOfEvent>09/12/2025</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001065837</issuerCIK>
        <issuerCUSIP>830566105</issuerCUSIP>
        <issuerName>Skechers U.S.A., Inc.</issuerName>
        <address>
          <street1 xmlns="http://www.sec.gov/edgar/common">228 Manhattan Beach Blvd.</street1>
          <city xmlns="http://www.sec.gov/edgar/common">Manhattan Beach</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">CA</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">90266</zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Ted Weitzman, Associate </personName>
          <personPhoneNum>(310) 318-3100</personPhoneNum>
          <personAddress>
            <street1 xmlns="http://www.sec.gov/edgar/common">General Counsel, Skechers U.S.A., Inc.</street1>
            <street2 xmlns="http://www.sec.gov/edgar/common">228 Manhattan Beach Blvd.</street2>
            <city xmlns="http://www.sec.gov/edgar/common">Manhattan Beach</city>
            <stateOrCountry xmlns="http://www.sec.gov/edgar/common">CA</stateOrCountry>
            <zipCode xmlns="http://www.sec.gov/edgar/common">90266</zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0001080904</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Robert Greenberg</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>0.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>0.00</percentOfClass>
        <typeOfReportingPerson>IN</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001676471</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Skechers Voting Trust</reportingPersonName>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>X1</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
        <aggregateAmountOwned>0.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>0.00</percentOfClass>
        <typeOfReportingPerson>OO</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Class A Common Stock, par value $0.001 per share</securityTitle>
        <issuerName>Skechers U.S.A., Inc.</issuerName>
        <issuerPrincipalAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">228 Manhattan Beach Blvd.</street1>
          <city xmlns="http://www.sec.gov/edgar/common">Manhattan Beach</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">CA</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">90266</zipCode>
        </issuerPrincipalAddress>
      </item1>
      <item4>
        <transactionPurpose>This Amendment No. 4 (the "Amendment") amends the Statement on Schedule 13D that was filed with the Securities and Exchange Commission on June 23, 2016, as amended by Amendment No. 1 filed on June 30, 2016, as further amended by Amendment No. 2 filed on November 10, 2022, as further amended by Amendment No. 3 filed on May 5, 2025 (the "Schedule 13D"), by Robert Greenberg and the Skechers Voting Trust.

Capitalized terms used in this Amendment but not otherwise defined herein shall have the meanings ascribed to them in the Schedule 13D. Except as specifically amended hereby, items in the Schedule 13D remain unmodified.

This Amendment constitutes an exit filing for Robert Greenberg and the Skechers Voting Trust. As further described in this Amendment, the previously announced Transaction was completed pursuant to the Merger Agreement. As a result, effective September 12, 2025, Robert Greenberg and the Skechers Voting Trust have ceased to have beneficial ownership of any shares of the Issuer's Common Stock.

This Amendment supplements the disclosure in Item 4 of the Schedule 13D by adding the following:

Merger Agreement:

On September 12, 2025, the previously announced Transaction was completed pursuant to the Merger Agreement.

Support Agreement:

In connection with the consummation of the Transaction, the Support Agreement was terminated in accordance with its terms.
</transactionPurpose>
      </item4>
      <item5>
        <percentageOfClassSecurities>Item 5(a) of the Schedule 13D is hereby amended and restated in its entirety as follows:
The responses of the Reporting Persons to Rows (11) through (13) of the cover pages of the Amendment to this Schedule 13D are incorporated herein by reference.
</percentageOfClassSecurities>
        <numberOfShares>Item 5(b) of the Schedule 13D is hereby amended and restated in its entirety as follows:
The responses of the Reporting Persons to Rows (7) through (10) of the cover pages of the Amendment to this Schedule 13D and Item 5 (a) hereof are incorporated herein by reference.</numberOfShares>
        <transactionDesc>Not applicable.</transactionDesc>
        <listOfShareholders>Not applicable. </listOfShareholders>
        <date5PercentOwnership>Item 5(e) of the Schedule 13D is hereby amended and restated in its entirety as follows:
On September 12, 2025, the Reporting Persons ceased to beneficially own more than five percent of the Issuer's Common Stock.
</date5PercentOwnership>
      </item5>
      <item6>
        <contractDescription>This Amendment supplements the disclosure in Item 6 of Schedule 13D by adding the following:

The information set forth in Item 4 of this Amendment is incorporated herein by reference.

</contractDescription>
      </item6>
      <item7>
        <filedExhibits>99.1     Support Agreement, dated as of May 4, 2025 (incorporated by reference to Exhibit 10.2 of the Issuer's Form 8-K filed with the Securities and Exchange Commission on May 5, 2025).

99.2     Agreement and Plan of Merger, dated as of May 4, 2025, by and among Beach Acquisition Co Parent, LLC, Beach Acquisition Merger Sub, Inc. and Skechers U.S.A., Inc. (incorporated by reference to Exhibit 2.1 of the Issuer's Form 8-K filed with the Securities and Exchange Commission on May 5, 2025).
</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Robert Greenberg</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Robert Greenberg</signature>
          <title>Robert Greenberg</title>
          <date>09/12/2025</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Skechers Voting Trust</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Robert Greenberg</signature>
          <title>Robert Greenberg, as Trustee</title>
          <date>09/12/2025</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>
</edgarSubmission>