When I first looked at your photo of Roxie, I thought she was carrying a couple of puppies up in that little tummy. But since that wasn't in the equation I'll just tell share the following;
It could be flea allergies, they do look like black specks and are common on the belly area as you described, BUT if it is flea dirt it will wash off. Have you tried a scrub bath to wash off the spots?
If you have ruled out the flea dirt possiblity, it could actually be Hyperestrogenism. The symptoms of hyperestrogenism include the darkening of the skin, false pregnancy, and enlargement of the vulva and mammary glands with milk production. It also causes oily skin and a build up of wax in their ears.
There are also other hormonal skin problems that could cause that skin condition, as well as allergies, but you will need to have your vet check her out and possibly run some test to determine the exact cause and the best treatment.
The good news is that all these issue are treatable, and your sweet little Roxie should be just fine.
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