<SEC-DOCUMENT>0001193125-22-147647.txt : 20220715
<SEC-HEADER>0001193125-22-147647.hdr.sgml : 20220715
<ACCEPTANCE-DATETIME>20220511172658
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-147647
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20220511

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIASAT INC
		CENTRAL INDEX KEY:			0000797721
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				330174996
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6155 EL CAMINO REAL
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92009
		BUSINESS PHONE:		760-476-2200

	MAIL ADDRESS:	
		STREET 1:		6155 EL CAMINO REAL
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92009
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>

<TD WIDTH="73%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="17%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP>12670 High Bluff Drive</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP>San Diego, California 92130</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP>Tel: +1.858.523.5400 Fax: +1.858.523.5450</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ROWSPAN="4"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em">


<IMG SRC="g294774page1.jpg" ALT="LOGO">
</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP>www.lw.com</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP> <P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-bottom:1pt; margin-top:0pt; font-size:8pt; font-family:Times New Roman">FIRM / AFFILIATE OFFICES</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Austin</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Moscow</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Beijing</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Munich</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Boston</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>New York</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Brussels</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Orange County</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Century&nbsp;City</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Paris</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Chicago</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Riyadh</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">May 11, 2022</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Dubai</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>San Diego</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>D&#252;sseldorf</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>San Francisco</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR</U></B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Frankfurt</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Seoul</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Hamburg</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Shanghai</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ROWSPAN="6"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Office of Manufacturing</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">100 F Street N.E.</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Hong&nbsp;Kong</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Silicon Valley</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Houston</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Singapore</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>London</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Tel Aviv</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Los Angeles</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Tokyo</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Madrid</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Washington, D.C.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Milan</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Attn:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Beverly Singleton, Staff Accountant </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Jean Yu, Staff Accountant </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Bradley Ecker, Staff Attorney </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Asia Timmons-Pierce, Special Counsel </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B></B><B>Viasat, Inc.</B> </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Amendment No. 2 to Preliminary Proxy Statement on Schedule 14A</B> </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Filed April 26, 2022 </B></P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;<B></B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>File No. 000-21767</B> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">We are in receipt of the
Staff&#146;s letter dated May&nbsp;9, 2022 with respect to the above-referenced Amendment No.&nbsp;2 to the Preliminary Proxy Statement on Schedule 14A (the &#147;<B><I>Preliminary Proxy Statement</I></B>&#148;). We are responding to the
Staff&#146;s comments on behalf of Viasat, Inc. (&#147;<B><I>Viasat</I></B>&#148; or the &#147;<B><I>Company</I></B>&#148;) as set forth below. Simultaneously with the submission of this letter, the Company is publicly filing via EDGAR an Amendment
No.&nbsp;3 to the Preliminary Proxy Statement (the &#147;<B><I>Amended Preliminary Proxy Statement</I></B>&#148;) responding to the Staff&#146;s comments and updating the Preliminary Proxy Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company&#146;s responses set forth in this letter are numbered to correspond to the numbered comments in the Staff&#146;s letter. All
terms used but not defined herein have the meanings assigned to such terms in the Amended Preliminary Proxy Statement. For ease of reference, we have set forth the Staff&#146;s comments and the Company&#146;s response for each item below. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Prospectus Summary </U></I></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Regulatory Matters, page
18 </U></I></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>1.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your disclosure that you &#147;have also filed applications for regulatory approvals and clearances
in various other jurisdictions, including Australia, Brazil, Israel, Nigeria, Russia, Saudi Arabia, Spain and the United Kingdom.&#148; Please expand your disclosure to discuss the material regulatory approvals and clearances that you are required
to obtain. </I></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Viasat&#146;s Response: The Company acknowledges the Staff&#146;s comment and has revised pages&nbsp;18,
82 and&nbsp;83 of the Amended Preliminary Proxy Statement accordingly. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>May&nbsp;11, 2022 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Page 2 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g294774page20001.jpg" ALT="LOGO">
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>Independent Auditor&#146;s Report, page <FONT STYLE="white-space:nowrap">F-2</FONT> </U></I></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>2.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Refer to the second paragraph under the Opinion section. Please have your auditors also disclose the opinion
rendered with regards to the results of operations and cash flows for the years ended December&nbsp;31, 2021 and December&nbsp;31, 2020. The current disclosure only covers the results of operations and cash flows for the period from incorporation
(March 15, 2019) to December&nbsp;31, 2019, and for the Predecessor Company for the period January&nbsp;1, 2019 to December&nbsp;3, 2019. Please revise or advise. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Viasat&#146;s Response: Deloitte has advised that the phrase &#147;for the years then ended and&#148; was inadvertently omitted from its audit
report and reissued its audit report to include this phrase, as reflected on page <FONT STYLE="white-space:nowrap">F-2</FONT> of the Amended Preliminary Proxy Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><I><U>General </U></I></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>3.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your response to our prior comment 2 and reissue. Please update your disclosure where applicable to
reflect the regulatory undertakings agreed upon with the UK Government&#146;s Department for Business, Energy and Industrial Strategy (BEIS) in connection with the proposed combination. In this regard, we note your Proxy Materials filed on
March&nbsp;21, 2022. </I></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Viasat&#146;s Response: The Company acknowledges the Staff&#146;s comment and has revised
page&nbsp;84 of the Amended Preliminary Proxy Statement accordingly. </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><I>4.</I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>Please revise your filing, as applicable, to provide more specific disclosure related to the direct or
indirect impact that Russia&#146;s invasion of Ukraine and the international response have had or may have on your business. For additional guidance, please see the Division of Corporation Finance&#146;s Sample Letter to Companies Regarding
Disclosures Pertaining to Russia&#146;s Invasion of Ukraine and Related Supply Chain Issues, which is available on the Commission&#146;s website. </I></P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Viasat&#146;s Response: The Company acknowledges the Staff&#146;s comment and has revised pages&nbsp;91, 92 and&nbsp;109 of the Amended
Preliminary Proxy Statement accordingly. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">********* </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Any comments or questions regarding the foregoing should be directed to the undersigned at
<FONT STYLE="white-space:nowrap">(858)&nbsp;523-5407.</FONT> Thank you in advance for your cooperation in connection with this matter. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ Craig M. Garner</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">Craig M. Garner</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom">of LATHAM&nbsp;&amp; WATKINS LLP</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Richard Baldridge,<I>&nbsp;Viasat, Inc. </I> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><I></I>Robert Blair,<I> Viasat, Inc. </I></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Shawn Duffy,<I> Viasat, Inc.</I> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Alex Cohen, Joel Trotter and Paul Dudek,&nbsp;<I>Latham&nbsp;&amp; Watkins LLP</I> </P>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g294774page1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g294774page1.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_X1"617AI9@  34T *@    @ ! $[  (
M   ,   (2H=I  0    !   (5IR=  $    8   0=NH<  <   @,    /@
M   <Z@    @
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M                                                 %!A=V%N($=A
M=V%I   !ZAP !P  " P   AH     !SJ    "
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
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M]_CY^O_:  P# 0 "$0,1 #\ ^B=0O[;2]-NM0OY1#:VD+SSR$$A$4%F.!SP
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E^=-M-(TVPQ]AT^UML-O'DP*GS8(SP.N"1GT)JY10 4444 ?_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g294774page20001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g294774page20001.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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M@#F?%9(U7PD 2,ZQ@^_^C3T 2^.=;/A[P5JNI(ZI,D)2$LV )&^5.?\ >84
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M-YTT4;* C$+G9QP#M&1SWH G/@[23XIO?$1C<WUY:?8Y>1MV<<@8ZX &?04
M7=)T2STC1+'28@TUM91K'$9\,P"\ ].M %7Q3X3TSQ?I<6G:HLA@BG6=?+8
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4 H * "@ H * "@ H * "@ H _]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
