SEC Comment Letter 0000000000-23-014119 to IROBOT CORP (IRBT) (CIK 0001159167)
IROBOT CORP (IRBT) (CIK 0001159167)
Date: Dec. 27, 2023 · CIK: 0001159167 · Accession: 0000000000-23-014119
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File numbers found in text: 001-36414
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United States securities and exchange commission logo
December 27, 2023
Julie Zeiler
Chief Financial Officer
IRobot Corporation
8 Crosby Drive
Bedford , MA 01730
Re:IRobot Corporation
Form 10-K for the fiscal year ended December 31, 2022
Filed February 14, 2023
File No. 001-36414
Dear Julie Zeiler:
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 Manufacturing