Viant Technology Inc. (DSP) – SEC staff letter
2026-01-27 · Re: Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated January 9, 2026 · Accession 0000000000-26-000965 · 1 staff comment(s) issued
Company response(s): 2026-02-09
2026-01-27 · Form 10-K for the Fiscal Year Ended December 31, 2024 Response dated January 9, 2026 · Comment 1 · Operations, page 45 Agreed to revise
Staff comment: 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. letter →
Company response: The Company respectfully acknowledges the Staff’s comment and advises the Staff that, consistent with the requirements of Item 303 of Regulation S-K, management considers and discloses matters in its periodic reports that are necessary to an understanding of the Company’s financial condition, changes in financial condition and results of operations, including factors that have had, or are reasonably likely to have, a material impact on the Company’s results of operations, financial condition, or liquidity. Management has considered whether to provide a quantified discussion of total advertiser spend and concluded that such quantified discussion would not provide meaningful insight into the… response letter →
Full letter on EDGAR → · Filing index · All Viant Technology Inc. (DSP) correspondence
MD&A: Results & Known Trends – what to check: Quantify drivers of changes (price vs. volume), discuss known trends and uncertainties, and avoid repeating the financial statements.
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