SEC Comment Letter for VIASAT INC (VSAT) (CIK 0000797721) (VSAT) — May 13, 2008
VIASAT INC (VSAT) (CIK 0000797721)
Date: May 13, 2008 · CIK: 0000797721 · Accession: 0000000000-08-024535
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File numbers found in text: 000-21767
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
May 13, 2008
Mark D. Dankberg
Chief Executive Officer Viasat, Inc. 6155 El Camino Real Carlsbad, California 92009
Re:
Form 10-K for the fiscal year ended March 30, 2007 File No. 000-21767
Dear Mr. Dankberg: We have completed our review of your Form 10-K and related filings and have no
further comments at this time. S i n c e r e l y , / s / L a r r y S p i r g e l A s s i s t a n t D i r e c t o r