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