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 | |||||