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SEC Company Response from IROBOT CORP (IRBT) (CIK 0001159167) — Nov 4, 2005

IROBOT CORP (IRBT) (CIK 0001159167)
Date: Nov. 4, 2005 · CIK: 0001159167 · Accession: 0000950135-05-006236

AI Filing Summary & Sentiment

File numbers found in text: 333-126907

Date
November 4, 2005
Author
Legal Branch Chief
Form
CORRESP
Company
IROBOT CORP (IRBT) (CIK 0001159167)

Letter

United States Securities and Exchange Commission Division of Corporation Finance RE: iRobot Corporation Registration Statement on Form S-1 File No. 333-126907

Dear Ms. Anderson:

Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, iRobot Corporation (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1 (the “Registration Statement”) to 4:30 p.m., Eastern Time on November 8, 2005, or as soon thereafter as practicable. In addition, iRobot Corporation hereby requests acceleration of the effective date of its Registration Statement on Form 8-A so that it becomes effective concurrently with the Registration Statement on Form S-1.

In connection with the foregoing, the Company hereby acknowledges the following:

•

should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or the staff of the Commission, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
iRobot Corporation

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CORRESP
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filename1.htm

corresp

iROBOT CORPORATION

63 South Avenue

Burlington, Massachusetts 01803

November 4, 2005

Michele M. Anderson

Legal Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549-3561

         RE:

    iRobot Corporation

Registration Statement on Form S-1

File No. 333-126907

Dear Ms. Anderson:

     Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission
(the “Commission”) under the Securities Act of 1933, iRobot Corporation (the
“Company”) hereby requests acceleration of the effective date of the above-mentioned
Registration Statement on Form S-1 (the “Registration Statement”) to 4:30 p.m., Eastern
Time on November 8, 2005, or as soon thereafter as practicable. In addition, iRobot Corporation
hereby requests acceleration of the effective date of its Registration Statement on Form 8-A so
that it becomes effective concurrently with the Registration Statement on Form S-1.

     In connection with the foregoing, the Company hereby acknowledges the following:

    •

    should the Commission or the staff of the Commission, acting pursuant to delegated
authority, declare the Registration Statement effective, it does not foreclose the
Commission from taking any action with respect to the Registration Statement;

    •

    the action of the Commission or the staff of the Commission, acting pursuant to
delegated authority, in declaring the Registration Statement effective, does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure in
the Registration Statement; and

    •

    the Company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

    Very truly yours,

iRobot Corporation

    By:
    /s/ Colin M. Angle

    Colin M. Angle

    Chief Executive Officer and Director