January 10, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | David Edgar |
Kathleen Collins
| Re: | Viant Technology Inc. |
Form 10-K for the Year Ended December 31, 2020
Filed March 23, 2021
Form 10-Q for the Quarterly Period Ended September 30, 2021
Filed November 10, 2021
File No. 001-40015
Ladies and Gentlemen:
Reference is made to the comment letter (the “Comment Letter”), dated December 14, 2021, from the staff of the Securities and Exchange Commission and the response letter, dated December 22, 2021, submitted on behalf of Viant Technology Inc. (the “Company”) related to the Comment Letter regarding the above captioned filings of the Company.
Pursuant to the Company’s discussion with Ms. Collins on January 7, 2022, the Company respectfully requests an additional extension to respond to the Comment Letter by no later than January 24, 2022.
Please direct any comments or questions to me at (858) 550-6183.
Sincerely,
/s/ Alexa Ekman
Alexa Ekman
Cooley LLP
| cc: | Tim Vanderhook, Viant Technology Inc. |
Lisa Harrington, Viant Technology Inc.