The studio is understood to have beaten out several bidders for rights to the book, which is currently in the top five on the New York Times' non-fiction bestseller list.
Peter Berg, who directed Universal's upcoming terrorism thriller The Kingdom with Jamie Foxx and Jennifer Garner, will adapt the screenplay and direct.
Berg's Film 44, Akiva Goldsman's Weed Road Productions and Barry Spikings' Spikings Entertainment are to produce.
Barry Spikings brought the book to Goldsman, who in turn took it to Berg.
Attorney Alan U Schwartz of Greenberg Traurig represented Luttrell. Berg is represented by Endeavor and Goldsman is represented by CAA.