United States securities and exchange commission logo

                           January 19, 2021

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

                                                        Re: Viant Technology
Statement on Form S-1
                                                            Filed January 15,
                                                            CIK: 0001828791

       Dear Mr. Vanderhook:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 13, 2021 letter.

       Registration Statement on Form S-1 filed January 15, 2021

       Summary Historical Consolidated Financial Information, page 14

   1.                                                   Please revise your
disclosures here and on page 78 to present the comparable GAAP
                                                        measure of net loss as
a percentage of gross profit with equal or greater prominence to
                                                        your non-GAAP measure
of adjusted EBITDA as a percentage of revenue ex-TAC. Refer
                                                        to Question 102.10 of
the non-GAAP C&DIs.
 Tim Vanderhook
FirstName  LastNameTim
Viant Technology Inc. Vanderhook
January 19,NameViant
            2021     Technology Inc.
Page 2 19, 2021 Page 2
FirstName LastName
Key Operating and Financial Performance Metrics
Use of Non-GAAP Financial Measures, page 96

2.       We note in response to prior comment 3 you revised the discussion of
adjusted EBITDA
         to also refer to adjusted EBITDA as a percentage of revenue ex-Tac.
However, it remains
         unclear what a measure of adjusted EBITDA as a percentage of adjusted
gross profit is
         intended to represent and why this measure is useful to investors.
Please explain and
         revise accordingly.
        You may contact David Edgar, Senior Staff Accountant at (202) 551-3459
or Kathleen
Collins, Accounting Branch Chief at (202) 551-3499 if you have questions
regarding comments
on the financial statements and related matters. Please contact Jeff Kauten,
Senior Attorney at
(202) 551-3477 or Jan Woo, Legal Branch Chief at (202) 551-3453 with any other


                                                            Division of
Corporation Finance
                                                            Office of
cc:      Stewart McDowell