July 12, 2018

Andrew J. Paul
Chief Executive Officer
Corsair Gaming, Inc.
47100 Bayside Pkwy
Fremont, CA 94538

       Re: Corsair Gaming, Inc.
           Draft Registration Statement on Form S-1
           Submitted June 15, 2018
           CIK No. 0001743759

Dear Mr. Paul:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Form S-1 DRS filed June 15, 2018

Prospectus Summary
Our Market Leadership, page 5

1.     Please update the chart here and on page 98 to clarify whether the
numbers presented in
       the Corsair column refer to your market share position and if so,
whether that numerical
       position is relative to the entire market or only to the eight
competitors listed.
       Additionally, as one of your three categories of products is "prebuilt
gaming PCs," please
       consider adding Corsair ONE to this chart for context.
 Andrew J. Paul
FirstName LastNameAndrew J. Paul
Corsair Gaming, Inc.
Comapany NameCorsair Gaming, Inc.
July 12, 2018
July 12, 2018 Page 2
Page 2
FirstName LastName
Our Growth Strategy, page 6

2.       You disclose that the U.S. market share for your peripherals was 21.7%
as of March
         2018. Please also disclose the U.S. market share for your components
and, if material,
         your prebuilt gaming PCs.
The Reorganization and the Acquisition Transaction, page 9

3.       Include a graphic depiction of your before and after corporate
structure relating to the
         Reorganization including ownership by EagleTree and your public
investors.
Our operating results are particularly sensitive to freight costs, and our
costs may increase
significantly if we are unable to ship, page 29

4.       Expand to discuss the potential impact that the recent series of U.S.
tariffs on Chinese
         manufactured goods are likely to have on your operating costs or the
final cost of your
         gear to your customers.
Risk Factors, page 33

5.       We note your discussion of a covenant in your credit facilities which
requires your
         consolidated total net leverage ratio to be no greater than 8 to 1 in
certain circumstances.
         Please quantify and disclose the current ratio, your expectations for
this ratio after the
         offering, and whether you believe you will be in compliance with the
covenant after the
         offering.
Selected Financial Data, page 60

6.       Please revise the column labeled Combined Year End December 31, 2017
to include all
         the pro forma adjustments presented in the pro forma financial
information at page 65.
         Also revise the presentation in MD&A at page 76 and elsewhere in the
document.
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
72

7.       We note your statement that your "overall gross margin is affected by
changes in product
         mix." Please disclose whether the introduction of Corsair ONE has had
an impact upon
         the overall gross margin figure and what you expect its impact will be
in the future.
Business
Our Market Opportunity, page 97

8.       We note your graphic acknowledging the size of the non-PC gaming
market and your
         earlier reference to the risks associated with "the migration of
gamers to mobile devices or
         consoles." Please discuss whether you have any strategies or plans
beyond eSports to
         attract mobile or console-only consumers to your products. Please also
discuss whether
 Andrew J. Paul
FirstName LastNameAndrew J. Paul
Corsair Gaming, Inc.
Comapany NameCorsair Gaming, Inc.
July 12, 2018
July 12, 2018 Page 3
Page 3
FirstName LastName
         you intend to expand into the mobile or console gaming fields.
Our Competitive Strengths, page 100

9.       Please explain the scope and definition of your "target market."
Description of Capital Stock, page 148

10.      We note your discussion of the renunciation of certain corporate
opportunities and your
         risk factor presentation of the same. Please clarify whether this
applies to opportunities
         presented to officers and directors in their specific capacity as a
Corsair officer or
         director. Please also clarify whether these provisions will also apply
to non-EagleTree
         affiliated officers and directors.
Note 2. Summary of Significant Accounting Policies
Distribution Costs, page F-19

11.      We note that you include costs to operate your regional distribution
hubs in sales and
         marketing expense instead of as a cost of sales. Please expand the
disclosure to include
         the reasons you believe this income statement classification is
appropriate. Please also
         integrate this disclosure with the disclosure in Restructuring and
Other Charges on pages
         F-20 and F-53 to explain the reasons why you continue to incur costs
to operate the
         regional distribution hubs following your decision to outsource hub
shipping operations.
General

12.      We note references to third-party information throughout the
prospectus. Please provide
         us with copies of any materials that support third-party statements,
clearly cross-
         referencing a statement with the underlying factual support. Confirm
for us that these
         documents are publicly available. To the extent any of these reports
have prepared
         specifically for this filing, file a consent from the party.

         We note that you cite to industry research for information and
statistics regarding
         economic trends and industry data. Please provide us with marked
copies of any materials
         that support these and other third-party statements, clearly
cross-referencing a statement
         with the underlying factual support. Confirm for us that these
documents are publicly
         available. To the extent that any of these reports have been prepared
specifically for this
         filing, file a consent from the party.
13.      Please supplementally provide us with copies of all written
communications, as defined in
         Rule 405 under the Securities Act, that you, or anyone authorized to
do so on your behalf,
         present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
         not they retain copies of the communications.
 Andrew J. Paul
Corsair Gaming, Inc.
July 12, 2018
Page 4

        You may contact Claire Delabar, Senior Staff Accountant, at (202)
551-3349 or Terry
French, Accounting Branch Chief, at (202) 551-3828 if you have questions
regarding comments
on the financial statements and related matters. Please contact William
Mastrianna, Attorney-
Adviser, at (202) 551-3778 or Larry Spirgel, Assistant Director, at (202)
551-3810 with any
other questions.

FirstName LastNameAndrew J. Paul
Comapany NameCorsair Gaming, Inc.
                                                          Division of
Corporation Finance
July 12, 2018 Page 4                                      Office of
Telecommunications
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