Viant Technology Inc. responded to SEC staff comments on MD&A
Letter dated
2026-01-09; published on EDGAR 2026-08-11 — the
SEC releases comment letters only after the review closes.
We note you no longer include active customer count given your strategic shift to focus on higher value customers that have the ability to scale. We also note you quantify and discuss the percentage increase in the number of spend customers generating over $1 million in contribution ex-TAC and the contribution ex-TAC across your top 100 customers (“customer metrics”) in your earnings calls. Please tell us whether…
Evidence
Direction
company to staff
Letter dated
2026-01-09
Published on edgar
2026-08-11
Reviewing
Viant Technology Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-40015 To the addressees set forth above: This letter sets forth the respons
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
Viant Technology Inc. responded to SEC staff comments on MD&A
Letter dated
2026-02-09; published on EDGAR 2026-08-11 — the
SEC releases comment letters only after the review closes.
Please tell us your consideration to provide a quantified discussion of total advertiser spend. In this regard, on page 47 you state that you evaluate customers’ usage of your platform and assess your market penetration and scale based on changes in revenue, contribution ex-TAC and advertiser spend. Response: The Company respectfully acknowledges the Staff’s comment and advises the Staff that, consistent with the…
Evidence
Direction
company to staff
Letter dated
2026-02-09
Published on edgar
2026-08-11
Reviewing
Viant Technology Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Response dated January 9, 2026 File No. 001-40015 To the addressees set forth above: Thi
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Revenue recognition
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned Viant Technology Inc.'s accounting for MD&A
Letter dated
2025-12-08; published on EDGAR 2026-08-11 — the
SEC releases comment letters only after the review closes.
We note you no longer include active customer count given your strategic shift to focus on higher value customers that have the ability to scale. We also note you quantify and discuss the percentage increase in the number of spend customers generating over $1 million in contribution ex-TAC and the contribution ex-TAC across your top 100 customers in your earnings calls. Please tell us whether these are key…
Evidence
Direction
staff to company
Letter dated
2025-12-08
Published on edgar
2026-08-11
Reviewing
Viant Technology Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 001-40015 Dear Tim Vanderhook: We have limited our review of your filing to
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned Viant Technology Inc.'s accounting for MD&A
Letter dated
2026-01-27; published on EDGAR 2026-08-11 — the
SEC releases comment letters only after the review closes.
Please tell us your consideration to provide a quantified discussion of total advertiser spend. In this regard, on page 47 you state that you evaluate customers' usage of your platform and assess your market penetration and scale based on changes in revenue, contribution ex-TAC and advertiser spend.
Evidence
Direction
staff to company
Letter dated
2026-01-27
Published on edgar
2026-08-11
Reviewing
Viant Technology Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated January 9, 2026 File No. 001-40015 Dear Tim Vanderhook: We have revie
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.