# EDGAR Filing Document

**Accession Number:** 0001159167
**File Stem:** 0000000000-25-006140
**Filing Date:** 2025-6
**Character Count:** 4207
**Document Hash:** 991859da294e7b502424e4153d8a5d28
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006140.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0000000000-25-006140

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250611

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IROBOT CORP
- **CENTRAL INDEX KEY:** 0001159167
- **STANDARD INDUSTRIAL CLASSIFICATION:** HOUSEHOLD APPLIANCES [3630]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 770259335
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1228

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-36414

**BUSINESS ADDRESS:**
- **STREET 1:** 8 CROSBY DRIVE
- **CITY:** BEDFORD
- **STATE:** MA
- **ZIP:** 01730
- **BUSINESS PHONE:** 781-430-3000

**MAIL ADDRESS:**
- **STREET 1:** 8 CROSBY DRIVE
- **CITY:** BEDFORD
- **STATE:** MA
- **ZIP:** 01730
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001159167-25-000011

## Text-Extract

```

                                                            June 11, 2025

Karian Wong
Chief Financial Officer
iRobot Corp.
8 Crosby Drive
Boston, MA 01730

        Re: iRobot Corp.
            Form 10-K for Fiscal Year Ended December 28, 2024
            File No. 001-36414
Dear Karian Wong:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year End December 28, 2024
Critical Accounting Policies and Estimates
Goodwill and Other Long-Lived Assets, page 40

1.     Please enhance your disclosure in future filings to provide investors
with the
       necessary information to assess the likelihood of future goodwill
impairment charges.
       Specifically, address the following points:
           Clearly identify the methods used to quantitatively assess goodwill
for
           impairment and disclose the key assumptions used to estimate fair
values,
           including how these key assumptions were determined.
           If there are any changes to the methods or assumptions used to
analyze goodwill
           for impairment, please identify the changes and explain the reasons
behind them.
           For instance, we note that your footnote disclosure indicates the
assessment
           performed in the first quarter of 2024 used both the market
capitalization
           approach and a discounted cash flow analysis, whereas the analysis
performed in
           October 2024 only refers to the market capitalization approach.
 June 11, 2025
Page 2

            Disclose the number of reporting units you have and whether any of
these units
          are at risk of failing the quantitative impairment test.
Alternatively, confirm that
          the fair value of each reporting unit is substantially higher than
its carrying value
          and that they are not at risk of failing. If a reporting unit is at
risk of failing,
          disclose the percentage by which fair value exceeded carrying value
at the date of
          the most recent test and the amount of goodwill allocated to the
reporting unit.
       Refer to Item 303(b)(3) of Regulation S-K and Section V of SEC Release
No. 33-
       8350 for further guidance.
        In closing, 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 Mindy Hooker at 202-551-3732 or Hugh West at 202-551-3872
with
any questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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