Phillip S. McGill
T: +1 858 550 6193
pmcgill@cooley.com
December 22, 2021
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
Dear 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 regarding the above captioned filings of Viant Technology Inc. (the “Company”).
Pursuant to the Company’s discussion with Ms. Collins on December 17, 2021, the Company respectfully requests an extension to respond to the Comment Letter by no later than January 13, 2022.
Please direct any comments or questions to me at (858) 550-6193.
| Sincerely
/s/ Phillip S. McGill Phillip S. McGill Cooley LLP |
| cc: | Tim Vanderhook, Viant Technology Inc. |
Lisa Harrington, Viant Technology Inc.
Cooley LLP 4401 Eastgate Mall San Diego, CA 92121-1909
t: +1 858 550 6000 f: +1 858 550-6420 cooley.com