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                              June 12, 2023

       Julie Zeiler
       Chief Financial Officer
       IRobot Corporation
       8 Crosby Drive
       Bedford , MA 01730

                                                        Re: IRobot Corporation
                                                            Form 10-K for the
fiscal year ended December 31, 2022
                                                            Filed February 14,
2023
                                                            Response Letter
Dated May 25, 2023
                                                            File No. 001-36414

       Dear Julie Zeiler:

              We have reviewed your May 25, 2023 response to our comment letter
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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       May 11, 2023 letter.

       Form 10-K for the fiscal year ended December 31, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Key Financial Metrics and Non-GAAP Financial Measures, page 32

   1.                                                   We have read your
response to prior comment 2. However, it remains unclear to us how
                                                        you determined the
non-GAAP adjustments related to legal costs you incurred to defend
                                                        your IP are consistent
with the requirements of Question 100.01 of the Division of
                                                        Corporation Finance   s
Compliance & Disclosure Interpretations on Non-GAAP Financial
                                                        Measures. Although,
your litigation with SharkNinja may be unique because of its size
                                                        and complexity, based
on the nature of the litigation, it continues to appear to us that the
                                                        related expenses are
normal operating expenses. In this regard, based on the nature of
                                                        your business and
products and as noted in your response, IP litigation arises during the
 Julie Zeiler
IRobot Corporation
June 12, 2023
Page 2
         ordinary course of your business. Please advise or revise.
2.       We note your response to prior comment 3. You concluded that the
weight of positive
         evidence associated with future taxable income informed a
determination that U.S.
         deferred tax assets were realizable; therefore, no valuation allowance
was incorporated
         into your non-GAAP tax provision for the year ended December 31, 2022.
We also note
         you continued to record tax benefits on a non-GAAP basis during the
interim period
         ended March 31, 2023. Please more fully explain to us the specific
analysis you
         performed that determined no valuation allowance was required to be
incorporated into
         your non-GAAP tax provisions for the fiscal year ended December 31,
2022 and the
         interim period ended March 31, 2023.
       You may contact Ernest Greene, Staff Accountant at 202-551-3733 or Anne
McConnell,
Staff Accountant at 202-551-3709 with any questions.



FirstName LastNameJulie Zeiler                                Sincerely,
Comapany NameIRobot Corporation
                                                              Division of
Corporation Finance
June 12, 2023 Page 2                                          Office of
Manufacturing
FirstName LastName