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                                                            August 15, 2018

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

       Re: Corsair Gaming, Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted August 10, 2018
           CIK No. 0001743759

Dear Mr. Paul:

       We have reviewed your amended draft registration statement and have the
following
comment. In our comment, 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 comment applies 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 this comment
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement Submitted August 10, 2018

Our Growth Strategy, page 7

1.     We note your response to comment 2. It appears from your chart on page
six that you
       have calculated the U.S. market share of four key categories of your
gaming PC
       components group. It also appears that you based your calculation of
your "Cooling
       Solutions" U.S. market share upon NPD Group data, per the key to the
chart. Given the
       information already disclosed, please approximate your market share for
gaming PC
       components or disclose in the prospectus why the company only provides
comparable
       data for the gaming PC peripherals group.
 Andrew J. Paul
Corsair Gaming, Inc.
August 15, 2018
Page 2

        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                          Sincerely,
Comapany NameCorsair Gaming, Inc.
                                                          Division of
Corporation Finance
August 15, 2018 Page 2                                    Office of
Telecommunications
FirstName LastName
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