Correspondence 0001628280-24-016926 from Viant Technology Inc. (DSP) (CIK 0001828791) (DSP)
Viant Technology Inc. (DSP) (CIK 0001828791)
Date: April 19, 2024 · CIK: 0001828791 · Accession: 0001628280-24-016926
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File numbers found in text: 333-278177
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CORRESP 1 filename1.htm Document Viant Technology Inc. 2722 Michelson Drive, Suite 100 Irvine, CA 92612 April 19, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Lauren Pierce Re: Viant Technology Inc. Registration Statement on Form S-3 File No. 333-278177 To the addressee set forth above: In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-278177) (as amended, the “Registration Statement”) of Viant Technology Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on April 23, 2024, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008. Thank you for your assistance in this matter. Sincerely, VIANT TECHNOLOGY INC. By: /s/ Ritesh Patel Ritesh Patel Chief Legal Officer and Secretary cc: Tim Vanderhook, Viant Technology Inc. Larry Madden, Viant Technology Inc. Drew Capurro, Latham & Watkins LLP