SEC Comment Letter 0000000000-24-005314 to Roblox Corp (RBLX) (CIK 0001315098) (RBLX)
Roblox Corp (RBLX) (CIK 0001315098)
Date: May 9, 2024 · CIK: 0001315098 · Accession: 0000000000-24-005314
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File numbers found in text: 001-39763
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United States securities and exchange commission logo
May 9, 2024
Michael Guthrie
Chief Financial Officer
Roblox Corporation
970 Park Place
San Mateo, CA 94403
Re:Roblox Corporation
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-39763
Dear Michael Guthrie:
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
cc: Mark Reinstra