diff --git a/third_party/flac/include/FLAC/stream_decoder.h b/third_party/flac/include/FLAC/stream_decoder.h
index e2212c3bbcb14..b5b9a96ac7e77 100644
--- a/third_party/flac/include/FLAC/stream_decoder.h
+++ b/third_party/flac/include/FLAC/stream_decoder.h
@@ -1105,7 +1105,7 @@ FLAC_API FLAC__StreamDecoderInitStatus FLAC__stream_decoder_init_stream(
 	void *client_data
 );
 
-#ifndef COBALT
+#ifndef STARBOARD
 /** Initialize the decoder instance to decode Ogg FLAC streams.
  *
  *  This flavor of initialization sets up the decoder to decode from a
@@ -1368,7 +1368,7 @@ FLAC_API FLAC__StreamDecoderInitStatus FLAC__stream_decoder_init_ogg_file(
 	FLAC__StreamDecoderErrorCallback error_callback,
 	void *client_data
 );
-#endif  // COBALT
+#endif  // STARBOARD
 
 /** Finish the decoding process.
  *  Flushes the decoding buffer, releases resources, resets the decoder
diff --git a/third_party/flac/include/FLAC/stream_encoder.h b/third_party/flac/include/FLAC/stream_encoder.h
index 1f097426dc8fd..5f6476e68488f 100644
--- a/third_party/flac/include/FLAC/stream_encoder.h
+++ b/third_party/flac/include/FLAC/stream_encoder.h
@@ -1607,7 +1607,7 @@ FLAC__stream_encoder_get_limit_min_bitrate(const FLAC__StreamEncoder* encoder);
  */
 FLAC_API FLAC__StreamEncoderInitStatus FLAC__stream_encoder_init_stream(FLAC__StreamEncoder *encoder, FLAC__StreamEncoderWriteCallback write_callback, FLAC__StreamEncoderSeekCallback seek_callback, FLAC__StreamEncoderTellCallback tell_callback, FLAC__StreamEncoderMetadataCallback metadata_callback, void *client_data);
 
-#ifndef COBALT
+#ifndef STARBOARD
 /** Initialize the encoder instance to encode Ogg FLAC streams.
  *
  *  This flavor of initialization sets up the encoder to encode to a FLAC
@@ -1817,7 +1817,7 @@ FLAC_API FLAC__StreamEncoderInitStatus FLAC__stream_encoder_init_file(FLAC__Stre
  *    see FLAC__StreamEncoderInitStatus for the meanings of other return values.
  */
 FLAC_API FLAC__StreamEncoderInitStatus FLAC__stream_encoder_init_ogg_file(FLAC__StreamEncoder *encoder, const char *filename, FLAC__StreamEncoderProgressCallback progress_callback, void *client_data);
-#endif  // COBALT
+#endif  // STARBOARD
 
 /** Finish the encoding process.
  *  Flushes the encoding buffer, releases resources, resets the encoder
diff --git a/third_party/flac/src/libFLAC/bitreader.c b/third_party/flac/src/libFLAC/bitreader.c
index b0b4efc121567..7b468ddd4f6bd 100644
--- a/third_party/flac/src/libFLAC/bitreader.c
+++ b/third_party/flac/src/libFLAC/bitreader.c
@@ -346,7 +346,7 @@ FLAC__bool FLAC__bitreader_rewind_to_after_last_seen_framesync(FLAC__BitReader *
 	}
 }
 
-#ifndef COBALT
+#ifndef STARBOARD
 void FLAC__bitreader_dump(const FLAC__BitReader *br, FILE *out)
 {
 	uint32_t i, j;
@@ -376,7 +376,7 @@ void FLAC__bitreader_dump(const FLAC__BitReader *br, FILE *out)
 		}
 	}
 }
-#endif  // COBALT
+#endif  // STARBOARD
 
 void FLAC__bitreader_reset_read_crc16(FLAC__BitReader *br, FLAC__uint16 seed)
 {
diff --git a/third_party/flac/src/libFLAC/bitwriter.c b/third_party/flac/src/libFLAC/bitwriter.c
index de6dfeaacc8bf..ee8b94966237c 100644
--- a/third_party/flac/src/libFLAC/bitwriter.c
+++ b/third_party/flac/src/libFLAC/bitwriter.c
@@ -198,7 +198,7 @@ void FLAC__bitwriter_clear(FLAC__BitWriter *bw)
 	bw->words = bw->bits = 0;
 }
 
-#ifndef COBALT
+#ifndef STARBOARD
 void FLAC__bitwriter_dump(const FLAC__BitWriter *bw, FILE *out)
 {
 	uint32_t i, j;
@@ -222,7 +222,7 @@ void FLAC__bitwriter_dump(const FLAC__BitWriter *bw, FILE *out)
 		}
 	}
 }
-#endif  // COBALT
+#endif  // STARBOARD
 
 FLAC__bool FLAC__bitwriter_get_write_crc16(FLAC__BitWriter *bw, FLAC__uint16 *crc)
 {
diff --git a/third_party/flac/src/libFLAC/include/private/bitreader.h b/third_party/flac/src/libFLAC/include/private/bitreader.h
index 4bc7c3fa34b78..bea1b05147983 100644
--- a/third_party/flac/src/libFLAC/include/private/bitreader.h
+++ b/third_party/flac/src/libFLAC/include/private/bitreader.h
@@ -56,9 +56,9 @@ FLAC__bool FLAC__bitreader_clear(FLAC__BitReader *br);
 void FLAC__bitreader_set_framesync_location(FLAC__BitReader* br);
 FLAC__bool FLAC__bitreader_rewind_to_after_last_seen_framesync(
     FLAC__BitReader* br);
-#ifndef COBALT
+#ifndef STARBOARD
 void FLAC__bitreader_dump(const FLAC__BitReader *br, FILE *out);
-#endif  // COBALT
+#endif  // STARBOARD
 
 /*
  * CRC functions
diff --git a/third_party/flac/src/libFLAC/include/private/bitwriter.h b/third_party/flac/src/libFLAC/include/private/bitwriter.h
index d0329cf6d35e7..6fa1a66b23e96 100644
--- a/third_party/flac/src/libFLAC/include/private/bitwriter.h
+++ b/third_party/flac/src/libFLAC/include/private/bitwriter.h
@@ -50,9 +50,9 @@ void FLAC__bitwriter_delete(FLAC__BitWriter *bw);
 FLAC__bool FLAC__bitwriter_init(FLAC__BitWriter *bw);
 void FLAC__bitwriter_free(FLAC__BitWriter *bw); /* does not 'free(buffer)' */
 void FLAC__bitwriter_clear(FLAC__BitWriter *bw);
-#ifndef COBALT
+#ifndef STARBOARD
 void FLAC__bitwriter_dump(const FLAC__BitWriter *bw, FILE *out);
-#endif  // COBALT
+#endif  // STARBOARD
 
 /*
  * CRC functions
diff --git a/third_party/flac/src/libFLAC/stream_decoder.c b/third_party/flac/src/libFLAC/stream_decoder.c
index b40be13c98bec..b05da0857162f 100644
--- a/third_party/flac/src/libFLAC/stream_decoder.c
+++ b/third_party/flac/src/libFLAC/stream_decoder.c
@@ -73,9 +73,9 @@ static const FLAC__byte ID3V2_TAG_[3] = { 'I', 'D', '3' };
  ***********************************************************************/
 
 static void set_defaults_(FLAC__StreamDecoder *decoder);
-#ifndef COBALT
+#ifndef STARBOARD
 static FILE *get_binary_stdin_(void);
-#endif  // COBALT
+#endif  // STARBOARD
 static FLAC__bool allocate_output_(FLAC__StreamDecoder *decoder, uint32_t size, uint32_t channels, uint32_t bps);
 static FLAC__bool has_id_filtered_(FLAC__StreamDecoder *decoder, FLAC__byte *id);
 static FLAC__bool find_metadata_(FLAC__StreamDecoder *decoder);
@@ -108,13 +108,13 @@ static FLAC__bool seek_to_absolute_sample_(FLAC__StreamDecoder *decoder, FLAC__u
 #if FLAC__HAS_OGG
 static FLAC__bool seek_to_absolute_sample_ogg_(FLAC__StreamDecoder *decoder, FLAC__uint64 stream_length, FLAC__uint64 target_sample);
 #endif
-#ifndef COBALT
+#ifndef STARBOARD
 static FLAC__StreamDecoderReadStatus file_read_callback_(const FLAC__StreamDecoder *decoder, FLAC__byte buffer[], size_t *bytes, void *client_data);
 static FLAC__StreamDecoderSeekStatus file_seek_callback_(const FLAC__StreamDecoder *decoder, FLAC__uint64 absolute_byte_offset, void *client_data);
 static FLAC__StreamDecoderTellStatus file_tell_callback_(const FLAC__StreamDecoder *decoder, FLAC__uint64 *absolute_byte_offset, void *client_data);
 static FLAC__StreamDecoderLengthStatus file_length_callback_(const FLAC__StreamDecoder *decoder, FLAC__uint64 *stream_length, void *client_data);
 static FLAC__bool file_eof_callback_(const FLAC__StreamDecoder *decoder, void *client_data);
-#endif  // COBALT
+#endif  // STARBOARD
 
 /***********************************************************************
  *
@@ -133,9 +133,9 @@ typedef struct FLAC__StreamDecoderPrivate {
 	FLAC__StreamDecoderMetadataCallback metadata_callback;
 	FLAC__StreamDecoderErrorCallback error_callback;
 	void *client_data;
-#ifndef COBALT
+#ifndef STARBOARD
 	FILE *file; /* only used if FLAC__stream_decoder_init_file()/FLAC__stream_decoder_init_file() called, else NULL */
-#endif  // COBALT
+#endif  // STARBOARD
 	FLAC__BitReader *input;
 	FLAC__int32 *output[FLAC__MAX_CHANNELS];
 	FLAC__int32 *residual[FLAC__MAX_CHANNELS]; /* WATCHOUT: these are the aligned pointers; the real pointers that should be free()'d are residual_unaligned[] below */
@@ -298,9 +298,9 @@ FLAC_API FLAC__StreamDecoder *FLAC__stream_decoder_new(void)
 	for(i = 0; i < FLAC__MAX_CHANNELS; i++)
 		FLAC__format_entropy_coding_method_partitioned_rice_contents_init(&decoder->private_->partitioned_rice_contents[i]);
 
-#ifndef COBALT
+#ifndef STARBOARD
 	decoder->private_->file = 0;
-#endif  // COBALT
+#endif  // STARBOARD
 
 	set_defaults_(decoder);
 
@@ -438,7 +438,7 @@ FLAC_API FLAC__StreamDecoderInitStatus FLAC__stream_decoder_init_stream(
 	);
 }
 
-#ifndef COBALT
+#ifndef STARBOARD
 FLAC_API FLAC__StreamDecoderInitStatus FLAC__stream_decoder_init_ogg_stream(
 	FLAC__StreamDecoder *decoder,
 	FLAC__StreamDecoderReadCallback read_callback,
@@ -591,7 +591,7 @@ FLAC_API FLAC__StreamDecoderInitStatus FLAC__stream_decoder_init_ogg_file(
 {
 	return init_file_internal_(decoder, filename, write_callback, metadata_callback, error_callback, client_data, /*is_ogg=*/true);
 }
-#endif  // COBALT
+#endif  // STARBOARD
 
 FLAC_API FLAC__bool FLAC__stream_decoder_finish(FLAC__StreamDecoder *decoder)
 {
@@ -643,13 +643,13 @@ FLAC_API FLAC__bool FLAC__stream_decoder_finish(FLAC__StreamDecoder *decoder)
 		FLAC__ogg_decoder_aspect_finish(&decoder->protected_->ogg_decoder_aspect);
 #endif
 
-#ifndef COBALT
+#ifndef STARBOARD
 	if(0 != decoder->private_->file) {
 		if(decoder->private_->file != stdin)
 			fclose(decoder->private_->file);
 		decoder->private_->file = 0;
 	}
-#endif  // COBALT
+#endif  // STARBOARD
 
 	if(decoder->private_->do_md5_checking) {
 		if(memcmp(decoder->private_->stream_info.data.stream_info.md5sum, decoder->private_->computed_md5sum, 16))
@@ -945,10 +945,10 @@ FLAC_API FLAC__bool FLAC__stream_decoder_reset(FLAC__StreamDecoder *decoder)
 	 * not seekable.
 	 */
 	if(!decoder->private_->internal_reset_hack) {
-#ifndef COBALT
+#ifndef STARBOARD
 		if(decoder->private_->file == stdin)
 			return false; /* can't rewind stdin, reset fails */
-#endif  // COBALT
+#endif  // STARBOARD
 		if(decoder->private_->seek_callback && decoder->private_->seek_callback(decoder, 0, decoder->private_->client_data) == FLAC__STREAM_DECODER_SEEK_STATUS_ERROR)
 			return false; /* seekable and seek fails, reset fails */
 	}
@@ -1231,7 +1231,7 @@ void set_defaults_(FLAC__StreamDecoder *decoder)
 #endif
 }
 
-#ifndef COBALT
+#ifndef STARBOARD
 /*
  * This will forcibly set stdin to binary mode (for OSes that require it)
  */
@@ -1249,7 +1249,7 @@ FILE *get_binary_stdin_(void)
 
 	return stdin;
 }
-#endif  // COBALT
+#endif  // STARBOARD
 
 FLAC__bool allocate_output_(FLAC__StreamDecoder *decoder, uint32_t size, uint32_t channels, uint32_t bps)
 {
@@ -3632,7 +3632,7 @@ FLAC__bool seek_to_absolute_sample_ogg_(FLAC__StreamDecoder *decoder, FLAC__uint
 }
 #endif
 
-#ifndef COBALT
+#ifndef STARBOARD
 FLAC__StreamDecoderReadStatus file_read_callback_(const FLAC__StreamDecoder *decoder, FLAC__byte buffer[], size_t *bytes, void *client_data)
 {
 	(void)client_data;
@@ -3704,4 +3704,4 @@ FLAC__bool file_eof_callback_(const FLAC__StreamDecoder *decoder, void *client_d
 
 	return feof(decoder->private_->file)? true : false;
 }
-#endif  // COBALT
+#endif  // STARBOARD
diff --git a/third_party/flac/src/libFLAC/stream_encoder.c b/third_party/flac/src/libFLAC/stream_encoder.c
index d22af57af9d77..f1a808033e45b 100644
--- a/third_party/flac/src/libFLAC/stream_encoder.c
+++ b/third_party/flac/src/libFLAC/stream_encoder.c
@@ -297,13 +297,13 @@ static FLAC__StreamDecoderWriteStatus verify_write_callback_(const FLAC__StreamD
 static void verify_metadata_callback_(const FLAC__StreamDecoder *decoder, const FLAC__StreamMetadata *metadata, void *client_data);
 static void verify_error_callback_(const FLAC__StreamDecoder *decoder, FLAC__StreamDecoderErrorStatus status, void *client_data);
 
-#ifndef COBALT
+#ifndef STARBOARD
 static FLAC__StreamEncoderReadStatus file_read_callback_(const FLAC__StreamEncoder *encoder, FLAC__byte buffer[], size_t *bytes, void *client_data);
 static FLAC__StreamEncoderSeekStatus file_seek_callback_(const FLAC__StreamEncoder *encoder, FLAC__uint64 absolute_byte_offset, void *client_data);
 static FLAC__StreamEncoderTellStatus file_tell_callback_(const FLAC__StreamEncoder *encoder, FLAC__uint64 *absolute_byte_offset, void *client_data);
 static FLAC__StreamEncoderWriteStatus file_write_callback_(const FLAC__StreamEncoder *encoder, const FLAC__byte buffer[], size_t bytes, uint32_t samples, uint32_t current_frame, void *client_data);
 static FILE *get_binary_stdout_(void);
-#endif  // COBALT
+#endif  // STARBOARD
 
 
 /***********************************************************************
@@ -383,9 +383,9 @@ typedef struct FLAC__StreamEncoderPrivate {
 	FLAC__StreamEncoderProgressCallback progress_callback;
 	void *client_data;
 	uint32_t first_seekpoint_to_check;
-#ifndef COBALT
+#ifndef STARBOARD
 	FILE *file;                            /* only used when encoding to a file */
-#endif  // COBALT
+#endif  // STARBOARD
 	FLAC__uint64 bytes_written;
 	FLAC__uint64 samples_written;
 	uint32_t frames_written;
@@ -543,9 +543,9 @@ FLAC_API FLAC__StreamEncoder *FLAC__stream_encoder_new(void)
 		return 0;
 	}
 
-#ifndef COBALT
+#ifndef STARBOARD
 	encoder->private_->file = 0;
-#endif  // COBALT
+#endif  // STARBOARD
 
 	encoder->protected_->state = FLAC__STREAM_ENCODER_UNINITIALIZED;
 
@@ -1289,7 +1289,7 @@ FLAC_API FLAC__StreamEncoderInitStatus FLAC__stream_encoder_init_stream(
 	);
 }
 
-#ifndef COBALT
+#ifndef STARBOARD
 FLAC_API FLAC__StreamEncoderInitStatus FLAC__stream_encoder_init_ogg_stream(
 	FLAC__StreamEncoder *encoder,
 	FLAC__StreamEncoderReadCallback read_callback,
@@ -1451,7 +1451,7 @@ FLAC_API FLAC__StreamEncoderInitStatus FLAC__stream_encoder_init_ogg_file(
 {
 	return init_file_internal_(encoder, filename, progress_callback, client_data, /*is_ogg=*/true);
 }
-#endif  // COBALT
+#endif  // STARBOARD
 
 FLAC_API FLAC__bool FLAC__stream_encoder_finish(FLAC__StreamEncoder *encoder)
 {
@@ -1469,13 +1469,13 @@ FLAC_API FLAC__bool FLAC__stream_encoder_finish(FLAC__StreamEncoder *encoder)
 			encoder->protected_->metadata = 0;
 			encoder->protected_->num_metadata_blocks = 0;
 		}
-#ifndef COBALT
+#ifndef STARBOARD
 		if(0 != encoder->private_->file) {
 			if(encoder->private_->file != stdout)
 				fclose(encoder->private_->file);
 			encoder->private_->file = 0;
 		}
-#endif  // COBALT
+#endif  // STARBOARD
 		return true;
 	}
 
@@ -1519,13 +1519,13 @@ FLAC_API FLAC__bool FLAC__stream_encoder_finish(FLAC__StreamEncoder *encoder)
 		}
 	}
 
-#ifndef COBALT
+#ifndef STARBOARD
 	if(0 != encoder->private_->file) {
 		if(encoder->private_->file != stdout)
 			fclose(encoder->private_->file);
 		encoder->private_->file = 0;
 	}
-#endif  // COBALT
+#endif  // STARBOARD
 
 #if FLAC__HAS_OGG
 	if(encoder->private_->is_ogg)
@@ -4722,7 +4722,7 @@ void verify_error_callback_(const FLAC__StreamDecoder *decoder, FLAC__StreamDeco
 	encoder->protected_->state = FLAC__STREAM_ENCODER_VERIFY_DECODER_ERROR;
 }
 
-#ifndef COBALT
+#ifndef STARBOARD
 FLAC__StreamEncoderReadStatus file_read_callback_(const FLAC__StreamEncoder *encoder, FLAC__byte buffer[], size_t *bytes, void *client_data)
 {
 	(void)client_data;
@@ -4824,4 +4824,4 @@ FILE *get_binary_stdout_(void)
 
 	return stdout;
 }
-#endif  // COBALT
+#endif  // STARBOARD