Roku has announced a second round of layoffs, with plans to let some 200 employees go.

Roku engaged in a first round of layoffs in November, cutting 200 jobs. According to Reuters, the company is now cutting an additional 200 in an effort to lower costs.

The company is also exiting and sub-leading unused office space.

Although the company’s plan is designed to lower cost, Roku expects to incur between $30 and $35 million in restructuring costs.