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
