# EDGAR Filing Document

**Accession Number:** 0001943896
**File Stem:** 0000000000-23-001105
**Filing Date:** 2023-2
**Character Count:** 6987
**Document Hash:** 2956f6b7dbf5caece88cbe1399ea4d36
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001105.hdr.sgml**: 20240522

**ACCESSION NUMBER**: 0000000000-23-001105

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230202

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rubrik, Inc.
- **CENTRAL INDEX KEY:** 0001943896
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 464560494
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06408

**BUSINESS ADDRESS:**
- **STREET 1:** 3495 DEER CREEK ROAD
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94304
- **BUSINESS PHONE:** 8444782745

**MAIL ADDRESS:**
- **STREET 1:** 3495 DEER CREEK ROAD
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94304
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-22-010268

## Text-Extract

```

United States securities and exchange commission logo

                            February 2, 2023

       Peter McGoff
       Chief Legal Officer
       Rubrik, Inc.
       3495 Deer Creek Road
       Palo Alto, California 94304

                                                        Re: Rubrik, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted December
12, 2022
                                                            CIK No. 0001943896

       Dear Peter McGoff:

              We have reviewed your January 12, 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 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. Unless we note otherwise, our references to prior comments are
to comments in our
       December 27, 2022 letter.

       Amendment No. 1 to Draft Registration Statement on Form S-1

       Index to Consolidated Financial Statements, page F-1

   1.                                                   Please revise to
include updated financials. Refer to Rule 3-12 of Regulation S-X.
 Peter McGoff
FirstName
Rubrik, Inc.LastNamePeter McGoff
Comapany2,NameRubrik,
February     2023       Inc.
February
Page  2 2, 2023 Page 2
FirstName LastName
Notes to Consolidated Financial Statements, page F-8

2.       We note your response to prior comment 1 that you concluded that the
transaction with
         Confluera did not meet the definition of a related party transaction
in ASC 850-10-20.
         Notwithstanding that the transactions with Confluera may not be
material, we note that the
         co-founder and chairman of the board of Confluera is your Chief
Executive Officer and a
         member of your board of directors. As such, it appears that Confluera
is a related party.
         Tell us how you considered that the definition of related parties in
ASC 850-10-20 also
         includes other parties that can significantly influence the
transacting parties.
        You may contact Becky Chow, Senior Staff Accountant, at 202-551-6524 or
Melissa
Walsh, Senior Staff Accountant, at 202-551-3224 if you have questions regarding
comments on
the financial statements and related matters. Please contact Mariam Mansaray,
Staff Attorney, at
202-551-6356 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Technology
cc:      Jon Avina

```

### Attached PDF Documents

**Attachment 1:** `filename1`

[LOGO]

DIVISION OF
CORPORATION FINANCE

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

February 2, 2023

Peter McGoff

Chief Legal Officer

Rubrik, Inc.

3495 Deer Creek Road

Palo Alto, California 94304

Re: Rubrik, Inc.

Amendment No. 1 to Draft Registration Statement on Form S-1

Submitted December 12, 2022

CIK No. 0001943896

Dear Peter McGoff:

We have reviewed your January 12, 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 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. Unless we note otherwise, our references to prior comments are to comments in our December 27, 2022 letter.

Amendment No. 1 to Draft Registration Statement on Form S-1

Index to Consolidated Financial Statements, page F-1

1. Please revise to include updated financials. Refer to Rule 3-12 of Regulation S-X.

Peter McGoff
Rubrik, Inc.
February 2, 2023
Page 2

Notes to Consolidated Financial Statements, page F-8

2. We note your response to prior comment 1 that you concluded that the transaction with Confluera did not meet the definition of a related party transaction in ASC 850-10-20. Notwithstanding that the transactions with Confluera may not be material, we note that the co-founder and chairman of the board of Confluera is your Chief Executive Officer and a member of your board of directors. As such, it appears that Confluera is a related party. Tell us how you considered that the definition of related parties in ASC 850-10-20 also includes other parties that can significantly influence the transacting parties.

You may contact Becky Chow, Senior Staff Accountant, at 202-551-6524 or Melissa Walsh, Senior Staff Accountant, at 202-551-3224 if you have questions regarding comments on the financial statements and related matters. Please contact Mariam Mansaray, Staff Attorney, at 202-551-6356 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Jon Avina