SEC Comment Letter 0000000000-23-012340 to HARMONIC INC (HLIT) (CIK 0000851310) (HLIT)
HARMONIC INC (HLIT) (CIK 0000851310)
Date: Nov. 10, 2023 · CIK: 0000851310 · Accession: 0000000000-23-012340
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File numbers found in text: 000-25826
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United States securities and exchange commission logo
November 9, 2023
Walter Jankovic
Chief Financial Officer
Harmonic Inc.
2590 Orchard Parkway
San Jose, CA 95131
Re:Harmonic Inc.
Form 10-K for the fiscal year ended December 31, 2022
Filed February 28, 2023
File No. 000-25826
Dear Walter Jankovic:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing