The square will be equal to the diameter of the circle. The circumference of a circle is π times the diameter, and the perimeter of the square is four times times that diameter...
C=πd
d=C/π
p=4d so
p=4C/π feet, since C≈99 ft and π≈3.14
p≈4(99)/(3.14)
p≈126.1 ft (to nearest tenth of a foot)