There are 5280 feet in each mile.
There are 60 seconds in each minute and 60 minutes in each hour so there are 3600 seconds in each hour.
(60 miles / hour) x (5280 feet / 1 mile) x (1 hour / 3600 seconds)
= (60 x 5280 feet) / (3600 seconds) = 88 feet / second