SEC Comment Letter for Viant Technology (DSP) — Jan 27, 2026

Viant Technology Inc.
Date: Jan. 27, 2026 · CIK: 0001828791 · Accession: 0000000000-26-000965

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File numbers found in text: 001-40015

Date

January 26, 2026

Author

Finance

Form

UPLOAD

Company

Viant Technology Inc.

Letter

Re: Viant Technology Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated January 9, 2026 File No. 001-40015 Dear Tim Vanderhook:

January 26, 2026

Tim Vanderhook Chief Executive Officer Viant Technology Inc. 2722 Michelson Drive, Suite 100 Irvine, CA 92612

We have reviewed your January 9, 2026 response to our comment letter and have the following comment.

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 8, 2025 letter.

Form 10-K for the Fiscal Year Ended December 31, 2024 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations, page 45

1. Please tell us your consideration to provide a quantified discussion of total advertiser spend. In this regard, on page 47 you state that you evaluate customers' usage of your platform and assess your market penetration and scale based on changes in revenue, contribution ex-TAC and advertiser spend. January 26, 2026 Page 2

Please contact Megan Masterson at 202-551-3407 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters.

Sincerely,
Division of Corporation
Finance
Office of Technology

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<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 26, 2026

Tim Vanderhook
Chief Executive Officer
Viant Technology Inc.
2722 Michelson Drive, Suite 100
Irvine, CA 92612

 Re: Viant Technology Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2024
 Response dated January 9, 2026
 File No. 001-40015
Dear Tim Vanderhook:

 We have reviewed your January 9, 2026 response to our comment letter and
have the
following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments. Unless
we note otherwise, any references to prior comments are to comments in our
December 8,
2025 letter.

Form 10-K for the Fiscal Year Ended December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations, page 45

1. Please tell us your consideration to provide a quantified discussion of
total advertiser
 spend. In this regard, on page 47 you state that you evaluate customers'
usage of your
 platform and assess your market penetration and scale based on changes
in revenue,
 contribution ex-TAC and advertiser spend.
 January 26, 2026
Page 2

 Please contact Megan Masterson at 202-551-3407 or Kathleen Collins at
202-551-3499 if
you have questions regarding comments on the financial statements and related
matters.

 Sincerely,

 Division of Corporation
Finance
 Office of Technology
</TEXT>
</DOCUMENT>

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