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Correspondence 0001193125-24-246933 from Arista Networks, Inc. (ANET)

Arista Networks, Inc.
Date: Oct. 30, 2024 · CIK: 0001596532 · Accession: 0001193125-24-246933

AI Filing Summary & Sentiment

File numbers found in text: 001-36468

Referenced dates: October 16, 2024

Date
October 30, 2024
Author
Wilson Sonsini Goodrich & Rosati
Form
CORRESP
Company
Arista Networks, Inc.

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Technology Attention: Inessa Kessman and Robert Littlepage Arista Networks, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed February 13, 2024 File No. 001-36468

Dear Ms. Kessman and Mr. Littlepage:

In the comment letter (the “Comment Letter”) of the staff of the Securities and Exchange Commission (the “Staff”) dated October 16, 2024, the Staff requested that Arista Networks, Inc. (the “Company”) respond to the Staff’s comments regarding the above referenced Form 10-K (the “Form 10-K”) within ten business days of receipt of the Comment Letter.

Pursuant to the Company’s request by telephone conference with Ms. Kessman on October 29, 2024, the Company requests an extension until November 13, 2024 so that the Company may devote the appropriate amount of time and resources to ensure a sufficient response.

Please do not hesitate to call me at (650) 320-4597 with any questions.

Sincerely,
Wilson Sonsini Goodrich & Rosati

Show Raw Text
CORRESP
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CORRESP

 ARISTA NETWORKS, INC.

5453 Great America Parkway

Santa Clara, California 95054

October 30, 2024

 VIA EDGAR

Securities and Exchange Commission

 Division of Corporation
Finance

 Office of Technology

 100 F Street, N.E.

Washington, D.C. 20549

 Attention: Inessa Kessman and Robert
Littlepage

Re:

Arista Networks, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2023

Filed February 13, 2024

File No. 001-36468

 Dear Ms. Kessman and Mr. Littlepage:

In the comment letter (the “Comment Letter”) of the staff of the Securities and Exchange Commission (the
“Staff”) dated October 16, 2024, the Staff requested that Arista Networks, Inc. (the “Company”) respond to the Staff’s comments regarding the above referenced
Form 10-K (the “Form 10-K”) within ten business days of receipt of the Comment Letter.

Pursuant to the Company’s request by telephone conference with Ms. Kessman on October 29, 2024, the Company requests an
extension until November 13, 2024 so that the Company may devote the appropriate amount of time and resources to ensure a sufficient response.

Please do not hesitate to call me at (650) 320-4597 with any questions.

Sincerely,

Wilson Sonsini Goodrich & Rosati

Professional Corporation

 /s/ Mark Baudler

Mark Baudler

cc:
 Jayshree V. Ullal, Chief Executive Officer, Chairperson and President, Arista Networks, Inc.

 Chantelle Breithaupt, Chief Financial Officer, Arista Networks, Inc.

Marc Taxay, Senior Vice President, General Counsel, Arista Networks, Inc.

Wendy Craig, Ernst & Young LLP