TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 14, 2023 Vladimir Shmunis Chief Executive Officer RingCentral, Inc. 20 Davis Drive Belmont, California 94002 Re: RingCentral, Inc. Registration Statement on Form S-1 Filed March 3, 2023 File No. 333-270273 Dear Vladimir Shmunis: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kyle Wiley, Staff Attorney, at (202) 344-5791 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Mark Baudler