150 Winchester Circle
Los Gatos, California 95032
September 25, 2017
VIA EMAILAND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Larry Spirgel
Celeste M. Murphy
Registration Statement on FormS-1
File No. 333-220318
Ladies and Gentlemen:
Roku, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on FormS-1 to become effective on September 27, 2017, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John McKenna and Seth Gottlieb of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John McKenna of Cooley LLP, counsel to the Registrant, at (650)843-5059, or in his absence, Seth Gottlieb at (650)843-5864.
[SIGNATURE PAGE FOLLOWS]
|Very truly yours,|
/s/ Anthony Wood
|Title:||President and Chief Executive Officer|
|cc:||Stephen H. Kay,Roku, Inc.|
David Y. Oh,Roku, Inc.
Mark P. Tanoury,Cooley LLP
John T. McKenna,Cooley LLP
Seth J. Gottlieb,Cooley LLP
Alan Denenberg,Davis Polk & Wardwell LLP
[COMPANY SIGNATURE PAGETO ACCELERATION REQUEST]