TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 1, 2024 Sonalee Parekh Chief Financial Officer RingCentral, Inc. 20 Davis Drive Belmont, CA 94002 Re: RingCentral, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-36089 Dear Sonalee Parekh : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology