| corp.roblox.com | 970 Park Place San Mateo, CA 94403 | |||||||
April 26, 2023
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: Kathleen Collins
Melissa Kindelan
Re: Roblox Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 28, 2023
File No. 001-39763
Ladies and Gentlemen:
On behalf of Roblox Corporation (the “Company”), we respectfully advise the staff (the “Staff”) of the Securities and Exchange Commission that the Company is in receipt of the Staff’s letter dated April 21, 2023 containing comments regarding the above-referenced filings. The Company respectfully advises the Staff that it expects to respond to the Staff’s letter no later than May 19, 2023.
Please do not hesitate to contact me at arawlings@roblox.com if you have any questions or require additional information. I thank you in advance for your consideration.
Sincerely,
Roblox Corporation
/s/ Amy Rawlings
Chief Accounting Officer
cc: Michael Guthrie, Chief Financial Officer
Mark Reinstra, General Counsel