0001193125-21-059199.txt : 20210330 0001193125-21-059199.hdr.sgml : 20210330 20210226112429 ACCESSION NUMBER: 0001193125-21-059199 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Roblox Corp CENTRAL INDEX KEY: 0001315098 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 200991664 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 970 PARK PLACE CITY: SAN MATEO STATE: CA ZIP: 94403 BUSINESS PHONE: (888) 858-2569 MAIL ADDRESS: STREET 1: 970 PARK PLACE CITY: SAN MATEO STATE: CA ZIP: 94403 CORRESP 1 filename1.htm CORRESP

February 26, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:    Matthew Crispino   
   Jan Woo   
   Melissa Kindelan   
   Kathleen Collins   
Re:    Roblox Corporation   
   Registration Statement on Form S-1
   File No. 333-250204   
   Acceleration Request   
  

Requested Date:

    Tuesday, March 2, 2021
  

Requested Time:

    4:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Roblox Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-250204) (the “Registration Statement”) be declared effective on the “Requested Date” and at the “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Michael Coke at (650) 565-3596.

 

Sincerely,
ROBLOX CORPORATION

/s/ David Baszucki

David Baszucki
Chief Executive Officer

 

cc:

Michael Guthrie, Roblox Corporation

Mark Reinstra, Roblox Corporation

Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.

Michael Coke, Wilson Sonsini Goodrich & Rosati, P.C.

Lianna Whittleton, Wilson Sonsini Goodrich & Rosati, P.C.

Kevin Kennedy, Simpson Thacher & Bartlett LLP