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SEC Company Response from Viant Technology (DSP) — Dec 19, 2025

Viant Technology Inc.
Date: Dec. 19, 2025 · CIK: 0001828791 · Accession: 0001193125-25-326582

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-40015

Referenced dates: December 8, 2025

Date
December 19, 2025
Author
By
Form
CORRESP
Company
Viant Technology Inc.

Letter

Re: Viant Technology Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-40015 To the addressees set forth above: Pursuant to our telephone correspondence with Ms. Collins on December 18, 2025, we are transmitting this letter to acknowledge receipt of comments by Viant Technology Inc. (the “Company”), from the staff of the Securities and Exchange Commission by letter dated December 8, 2025 with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “Comments”), and to hereby request an extension of the period of time in which the Company has to respond to the Comments. The Company expects to respond to the Comments on or before January 9, 2026 and requests an extension to such date. If you have any questions, please do not hesitate to contact me by email at thook@viantinc.com or to contact the Company’s Chief Financial Officer, Larry Madden, by email at lmadden@viantinc.com or by phone at 646-379-0739.

December 19, 2025 Via EDGAR Submission Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549

Attn: Megan Masterson Kathleen Collins

Sincerely,
Viant Technology Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 CORRESP

 December 19, 2025
 Via EDGAR Submission Securities and Exchange
Commission Division of Corporation Finance Office of
Technology 100 F Street, N.E. Washington, D.C. 20549

 Attn:
 Megan Masterson
 Kathleen Collins

 Re:
 Viant Technology Inc.
 Form 10-K for Fiscal Year Ended December 31, 2024
 File No. 001-40015 To the
addressees set forth above: Pursuant to our telephone correspondence with Ms. Collins on December 18, 2025, we are transmitting this letter to
acknowledge receipt of comments by Viant Technology Inc. (the “Company”), from the staff of the Securities and Exchange Commission by letter dated December 8, 2025 with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “Comments”), and to hereby request an extension of the period of time in which the Company has to respond to the Comments. The Company expects
to respond to the Comments on or before January 9, 2026 and requests an extension to such date. If you have any questions, please do not hesitate to
contact me by email at thook@viantinc.com or to contact the Company’s Chief Financial Officer, Larry Madden, by email at lmadden@viantinc.com or by phone at
 646-379-0739.

 Sincerely,

 Viant Technology Inc.

 By:

 /s/ Tim Vanderhook

 Name:

 Tim Vanderhook

 Title:

 Chief Executive Officer
 cc: (via email) Ritesh
Patel (Viant Technology Inc.) Jenna Cooper (Latham & Watkins LLP)