<SEC-DOCUMENT>0001193125-23-250600.txt : 20231212
<SEC-HEADER>0001193125-23-250600.hdr.sgml : 20231212
<ACCEPTANCE-DATETIME>20231004131355
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-250600
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231004

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HARMONIC INC
		CENTRAL INDEX KEY:			0000851310
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				770201147
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4300 NORTH FIRST STREET
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95134
		BUSINESS PHONE:		4084906242

	MAIL ADDRESS:	
		STREET 1:		4300 NORTH FIRST STREET
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARMONIC LIGHTWAVES INC
		DATE OF NAME CHANGE:	19950404
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE" STYLE="line-height:Normal">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="right">


<IMG SRC="g547936g1003235704409.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;4, 2023 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR SUBMISSION </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of
Manufacturing </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549
</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: &#8195;Eiko Yaoita Pyles </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Andrew Blume </P> <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%">&nbsp;</TD>
<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>Harmonic Inc. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the Year Ended December&nbsp;31, 2022</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">8-K</FONT> Furnished July&nbsp;31, 2023</B> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;000-25826</FONT></B> </P>
<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">On behalf of Harmonic
Inc. (the &#147;<B>Company</B>&#148;), we are responding to the comments of the staff (the &#147;<B>Staff</B>&#148;) of the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) contained in its letter dated August&nbsp;29, 2023, to
Walter Jankovic, the Company&#146;s Chief Financial Officer, regarding the above referenced Form <FONT STYLE="white-space:nowrap">10-K</FONT> filed on February&nbsp;28, 2023 and the above referenced Form <FONT STYLE="white-space:nowrap">8-K</FONT>
furnished on July&nbsp;31, 2023 (File <FONT STYLE="white-space:nowrap">No.&nbsp;000-25826).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In this letter, we have recited the
comments from the Staff in bold and italicized type and have followed each comment with the Company&#146;s response. References to &#147;we,&#148; &#147;our,&#148; or &#147;us&#148; mean the Company or its advisors, as the context may require. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the fiscal year ended December&nbsp;31, 2022 </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations</U><U> Critical Accounting Estimates, page 37</U> </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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.</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><I>Please revise the discussion of your critical accounting policies to focus on the assumptions and
uncertainties that underlie your critical accounting estimates. Also quantify, where material, and provide an analysis of the impact of critical accounting estimates on your financial position and results of operations for the periods presented,
including the effects of changes in critical accounting estimates between periods. In addition, include a qualitative and quantitative analysis of the sensitivity of reported results to changes in your assumptions, judgments, and estimates,
including the likelihood of obtaining materially different results if different assumptions were applied. These disclosures should supplement, not duplicate, the accounting policy disclosures included in your financial statement footnotes. Please
refer to SEC Release No.</I></B><B><I></I></B><B><I><FONT STYLE="white-space:nowrap">&nbsp;33-8350.</FONT> </I></B> </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 2
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and in future filings, it will revise the
Critical Accounting Estimates section to focus on the assumptions and uncertainties that underlie the Company&#146;s critical accounting estimates. The Company will, where material, revise its Critical Accounting Estimates section to quantify and
provide an analysis of the impact of critical accounting estimates on its financial position and results of operations for the periods presented, including the effects of changes in critical accounting estimates between periods. If material and
reasonably available, the Company will also include qualitative and quantitative information regarding the sensitivity of reported results to changes in its assumptions, judgments, and estimates for outcomes that are reasonably likely to occur and
would have a material effect. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Results of Operations, page 39 </U></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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">2.</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><I>Where you describe two or more business reasons that contributed to a material change in a financial
statement line item between periods, please quantify, where possible, the extent to which each factor contributed to the overall change in that line item. In addition, where you identify intermediate causes of changes in your operating results, also
describe the reasons underlying the intermediate causes. As an example, your consolidated and segment revenue discussions on pages 39 and 42 discuss changes attributable to various factors that have not been quantified, such as the reduction in
Appliance sales and the impact of ceasing sales activities in Russia, and/or do not explain in sufficient detail the forces driving such factors, such as the &#147;continued penetration&#148; and &#147;increasing usage&#148; from existing customers.
Ensure your narrative better enables investors to see the company through the eyes of management and provides information about the quality of, and potential variability of, your earnings and cash flows, so that investors can ascertain the
likelihood that past performance is indicative of future performance. See Item 303 of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT> and SEC Release No.</I></B><B><I></I></B><B><I><FONT STYLE="white-space:nowrap">&nbsp;33-8350.</FONT>
</I></B> </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and in future filings, it will quantify where possible each
material factor that contributed to the overall change in line items where two or more factors contributed to a material change in a financial statement line item between periods, including offsetting factors. In addition, where the Company
identifies the intermediate causes of changes in its operating results, it will also describe the reasons underlying those intermediate causes. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 3
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Report of Independent Registered Public Accounting Firm, page 49 </U></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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">3.</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><I>Please amend your Form <FONT STYLE="white-space:nowrap">10-K</FONT> to include an audit report related to
your consolidated statements of operations, comprehensive income, stockholders&#146; equity and cash flows for the fiscal year ended December</I></B><B><I></I></B><B><I>&nbsp;31, 2020, and the related notes.</I></B> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has filed an amendment to its Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the
fiscal year ended December&nbsp;31, 2022, to include the audit report related to its consolidated statements of operations, comprehensive income, stockholders&#146; equity, and cash flows for the fiscal year ended December&nbsp;31, 2020, and the
related notes thereto. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Consolidated Statements of Operations, page 51 </U></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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">4.</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><I>We note that you separately present revenues and cost of revenues for &#147;Appliance and
integration&#148; and &#147;SaaS and service&#148; on your consolidated statements of operations. Please confirm whether or not these categories represent amounts attributable to products and services pursuant to Rule
<FONT STYLE="white-space:nowrap">5-03(b)(1)-(2)</FONT> of Regulation <FONT STYLE="white-space:nowrap">S-X.</FONT> If they do not represent product and service categories, please revise to comply with such guidance or tell us how your current
presentation complies with Rule <FONT STYLE="white-space:nowrap">5-03.</FONT> </I></B> </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the
Staff&#146;s comment and assessed the guidance under <I>Rule</I><I>&nbsp;5</I>-<I>03</I>(<I>b</I>)(<I>1</I>)&nbsp;of&nbsp;Regulation <FONT STYLE="white-space:nowrap">S-X.</FONT> In evaluating the presentation of the Company&#146;s statement of
operations and applying the guidance in<I>&nbsp;Rule</I><I>&nbsp;5</I>-<I>03</I>(<I>b</I>)<I>(1)</I>&nbsp;and <I>(2)</I>&nbsp;of&nbsp;Regulation <FONT STYLE="white-space:nowrap">S-X,</FONT> the Company believes the classification of its revenue into
&#147;Appliance and integration&#148; and &#147;SaaS and service&#148; is most useful to its investors because it clearly depicts both the <FONT STYLE="white-space:nowrap">non-recurring</FONT> and recurring revenue streams. &#147;Appliance and
integration&#148; revenue primarily reflects the <FONT STYLE="white-space:nowrap">non-recurring</FONT> revenue stream, which includes the revenue from the sale of hardware products and perpetual software licenses, as well as the associated
professional services such as testing, design, installation, commissioning, and integration, collectively referred to as &#147;professional services.&#148; The recognition of revenue from the sale of hardware products and perpetual licenses occurs
at a point in time and accounted for 89%, 93%, and 91% of the Company&#146;s total &#147;Appliance and integration&#148; revenue for the fiscal years ended 2022, 2021, and 2020, respectively. Revenue from professional services as included in the
&#147;Appliance and integration&#148; category, constituted 8%, 5%, and 6% of the Company&#146;s total revenue for the fiscal years ended 2022, 2021, and 2020, respectively. These professional service agreements, associated with the sale of hardware
products and perpetual software licenses, are typically of a short duration, with the vast majority of these contracts not exceeding 3 months, and are considered an important component of the appliance business by management. Given that revenue from
professional services within the &#147;Appliance and integration&#148; category accounted for less than 10% of the Company&#146;s total revenue in the fiscal years ended 2022, 2021, and 2020, and considering its direct association with the appliance
business, the Company has chosen to classify it under &#147;Appliance and integration.&#148; &#147;SaaS and service&#148; revenue reflects the recurring revenue stream, which includes usage fees for the Company&#146;s SaaS platform and support
service revenue from its appliance-based customers and is recognized over time. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 4
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Under <I>Rule</I><I></I><I><FONT STYLE="white-space:nowrap">&nbsp;5-03(b)</FONT></I> of <FONT
STYLE="white-space:nowrap">Regulation&nbsp;S-X,</FONT> tangible product revenue and services revenue must be stated separately in the statement of operations if such revenue category represents greater than 10% of total revenues. Accordingly, under
the guidance of Regulation <FONT STYLE="white-space:nowrap">S-X,</FONT> <I>Rule <FONT STYLE="white-space:nowrap">5-03(b)(1)</FONT></I>, &#147;Appliance and integration&#148; revenue, which represented 76%, 73%, and 66% of the Company&#146;s total
revenue in the fiscal years 2022, 2021, and 2020, respectively, has been classified under subcaption (a)&nbsp;&#150;net sales of tangible products, and &#147;SaaS and service&#148; revenue, which represented 24%, 27%, and 34% of the Company&#146;s
total revenue in the fiscal years 2022, 2021, and 2020, respectively, has been classified under subcaption (d) &#150;revenue from services. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Similarly, pursuant to <I>Rule <FONT STYLE="white-space:nowrap">5-03(b)(2)</FONT></I> of Regulation
<FONT STYLE="white-space:nowrap">S-X,</FONT> the Company separately discloses the cost for each subcaption under <I>Rule <FONT STYLE="white-space:nowrap">5-03(b)(1)</FONT></I>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">While the Company acknowledges that professional services associated with the sale of its hardware products and software licenses represent
revenue from services, the Company respectfully submits that <I>Rule</I><I></I><I><FONT STYLE="white-space:nowrap">&nbsp;5-03</FONT></I>&nbsp;of <FONT STYLE="white-space:nowrap">Regulation&nbsp;S-X&nbsp;does</FONT> not prohibit the combination of
professional services revenue with another class of revenue on that basis alone. When considered with the factors above, the Company believes it is more appropriate to include professional services revenue within its &#147;Appliance and
integration&#148; revenue category as opposed to presenting professional services as a standalone revenue category, because professional services revenue is generated if and only to the extent the Company sells hardware products and perpetual
software licenses, and the Company therefore does not manage its professional services as an independent line of business. Furthermore, the Company believes that including these professional services within its &#147;SaaS and services&#148; revenue
category would be inconsistent with the nature of these services, which are characterized by their brief duration and direct association with the Company&#146;s <FONT STYLE="white-space:nowrap">non-recurring</FONT> revenue stream. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition, the Company confirms that it will continue to monitor the level of professional services revenues included in the &#147;Appliance
and integration&#148; category. Should such professional services revenue exceed 10&nbsp;percent of total revenues in the future, the Company will ensure that appropriate disclosures are made at all times in accordance with <I>Rule <FONT
STYLE="white-space:nowrap">5-03(b)</FONT></I> of Regulation <FONT STYLE="white-space:nowrap">S-X.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Notes to Consolidated Financial Statements
</U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 4: Revenue, page 60 </U></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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">5.</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><I>We note that you recognize revenue related to hardware products, software products, solution sales,
professional services, and support and maintenance services. We further note the description of your various product and service offerings under the &#147;Our Products and Solutions&#148; header on pages <FONT STYLE="white-space:nowrap">7-8</FONT>
and that you recognize revenues on both a point in time and over time basis. Pursuant to ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-50-5</FONT></FONT></FONT> and ASC <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-55-89</FONT></FONT></FONT> through <FONT STYLE="white-space:nowrap">55-91,</FONT> please provide disaggregated revenue disclosures that depict how
the </I></B> </P></TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 5
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&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="9%">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">
<B><I>nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Also tell us the specific revenue categories included in the information regularly
reviewed by your chief operating decision maker. If you believe your current presentation fully complies with ASC 606 disclosure requirements, please advise.</I></B> </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and respectfully advises the Staff that the objective of its disaggregated revenue
disclosure is to provide the most useful information to users of its financial statements by disclosing the categories of revenue that the Company&#146;s management reviews to manage its business. The Company advises the Staff that this assessment
requires judgment, depends on various entity-specific and industry-specific factors and is not subject to any one prescribed factor as the basis for disaggregation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company has evaluated the guidance in ASC
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-50-5</FONT></FONT></FONT> through <FONT STYLE="white-space:nowrap">50-7</FONT> and the related implementation guidance in ASC <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-55-89</FONT></FONT></FONT> through <FONT STYLE="white-space:nowrap">55-91</FONT> with respect to the additional disclosures of disaggregated revenues
and has specifically considered the guidance in ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-50-5</FONT></FONT></FONT> through <FONT STYLE="white-space:nowrap">50-7,</FONT> which
requires an entity to disaggregate revenue from contracts with customers into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors.&nbsp;Further, the Company considered the
examples in ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-55-91,</FONT></FONT></FONT> which provide additional clarity. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In consideration of the factors in ASC
<FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-55-90,</FONT></FONT></FONT> which requires that the Company consider how information about the Company&#146;s revenue has been presented for
other purposes, the Company considered, among other items, disclosures outside the financial statements and information reviewed by its chief operating decision maker. The Company disaggregates its total revenue in two categories on the face of the
statement of operations, &#147;Appliance and integration&#148; and &#147;SaaS and service.&#148; The Company refers to its &#147;Appliance and integration&#148; revenue as a <FONT STYLE="white-space:nowrap">non-recurring</FONT> revenue stream, which
includes revenue from the sale of hardware products and perpetual software licenses, as well as the associated professional services such as testing, design, installation, commissioning, and integration, collectively referred to as
&#147;professional services.&#148; The recognition of revenue from the sale of hardware products and perpetual licenses occurs at a point in time and accounted for 89%, 93%, and 91% of the Company&#146;s total &#147;Appliance and integration&#148;
revenue for the fiscal years ended 2022, 2021, and 2020, respectively. Revenue from professional services as included in the &#147;Appliance and integration&#148; category, constituted 8%, 5%, and 6% of the Company&#146;s total revenue for the
fiscal years ended 2022, 2021, and 2020, respectively. These professional service agreements, associated with the sale of hardware products and perpetual software licenses, are typically of short duration, with the vast majority of these contracts
not exceeding 3 months, and are considered an important component of the appliance business by the management. The Company refers to its &#147;SaaS and service&#148; revenue as the recurring revenue stream, which includes usage fees for the
Company&#146;s SaaS platform and support service revenue from its appliance-based customers and is recognized over time. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 6
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Further, as it relates to the examples in ASC <FONT STYLE="white-space:nowrap"><FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-55-91,</FONT></FONT></FONT> in response to the Staff&#146;s comment, the Company specifically considered example &#145;f&#146; within the guidance pertaining to the timing of
transfer of goods or services noting that substantially all of the Company&#146;s &#147;Appliance and integration&#148; revenue is recognized on a <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">point-in-time</FONT></FONT> basis
while all of its &#147;SaaS and service&#148; revenue is recognized over time. This disaggregation of revenue between types provides clarity as to the timing of the transfer of goods or services. The Company also reports total revenue by segment and
geographical region, which is consistent with how its chief operating decision-maker reviews financial performance. This disaggregation also aligns to disclosures in the Company&#146;s quarterly earnings releases and the prepared remarks discussed
as part of its quarterly earnings announcement process. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company considered the examples of categories of disaggregated revenues in
ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">606-10-55-91.</FONT></FONT></FONT> A key depiction of how the nature, amount, timing, and uncertainty of the Company&#146;s revenue and cash flows
are affected by economic factors is geographical region, as noted in example &#145;b.&#146;&nbsp;The Company believes geographical region provides a meaningful indication of how its revenue from contracts with customers are affected by economic
factors due to the global nature of its customers and operations. Within the Company&#146;s segment disclosures, it has included a disaggregation of revenues by significant geographical region. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For the reasons discussed above, the Company believes that its presentation of disaggregated revenues fully complies with the ASC 606
disclosure requirements. As the Company&#146;s business continues to evolve, it will evaluate the manner by which it disaggregates its revenues and will revise its future disclosures as necessary. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 16: Earnings Per Share, page 76 </U></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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">6.</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><I>Please tell us and revise your disclosures to clarify how you treat your convertible notes for earnings
per share purposes. We note that you reference both the treasury stock and <FONT STYLE="white-space:nowrap">if-converted</FONT> methods related to your convertible notes, presumably due to the adoption of ASU
<FONT STYLE="white-space:nowrap">2020-06,</FONT> but do not specify the applicable fiscal years for each method. Also tell us how you applied the <FONT STYLE="white-space:nowrap">if-converted</FONT> method for fiscal 2022, including how you
determined approximately 5.1</I></B><B><I></I></B><B><I>&nbsp;million of the potential 19.9</I></B><B><I></I></B><B><I>&nbsp;million potential dilutive shares related to the 2022 and 2024 convertible notes should be included in the diluted EPS
computation.</I></B> </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and respectfully advises the Staff that, in
future filings, the Company will clearly state that the Company utilized the treasury stock method to calculate the dilutive effect of the convertible notes in 2020 and 2021 and the <FONT STYLE="white-space:nowrap">if-converted</FONT> method in
2022. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 7
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">As mentioned in <I>Note 12: Convertible notes and other debts</I>, the Company and the
trustee for the 4.375% Convertible Senior Notes due 2022 (the &#147;2022 Notes&#148;) and the 2.00% Convertible Senior Notes due 2024 (the &#147;2024 Notes&#148;) entered into supplemental indentures for both the 2022 Notes and 2024 Notes. Pursuant
to the supplemental indentures, the Company made an irrevocable election to settle the principal amounts of the 2022 Notes and 2024 Notes solely with cash, with the option to pay or deliver, as the case may be, any conversion value greater than the
principal amount (the &#147;conversion spread value&#148;) in cash, shares of the Company&#146;s common stock or a combination thereof, at the Company&#146;s election. Accordingly, the principal amount of the convertible notes will be settled in
cash, and the conversion spread value will be assumed to be settled in shares for the purposes of the diluted EPS computation (commonly known as &#147;Instrument C&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">For fiscal year 2022, the 5.1&nbsp;million shares included in the denominator of diluted EPS for the 2022 Notes and 2024 Notes was determined
by dividing the conversion spread value of the share-settled portion of the instrument by the average share price over the reporting period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 17:
Segment Information, Geographic Information and Customer Concentration, page 77</U> </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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">7.</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><I>Please address the following comments related to your segment presentation: </I></B>
</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="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B><I>We note that you present more than one segment measures of profit or loss, including gross profit and
operating income. It appears that operating income represent your segment measure of profit or loss under ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-22</FONT></FONT></FONT> since
you reconcile it to consolidated totals. Please tell us how your presentation of more than one measure of segment profit or loss, gross profit in particular, complies with the aforementioned guidance. </I></B> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and advises the Staff that operating income represents its segment measure of profit or loss
under ASC <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-22.</FONT></FONT></FONT> The Company further acknowledges that segment gross profit is a
<FONT STYLE="white-space:nowrap">non-GAAP</FONT> measure and respectfully advises the Staff that in future filings, the Company will remove gross profit from its segment information footnote in the financial statements in compliance with ASC <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">280-10-50-22.</FONT></FONT></FONT> </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="10%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left" STYLE=" margin-top:0pt ; margin-bottom:0pt; font-family:Times New Roman; font-size:10pt"><B><I>Tell us whether or not segmental gross profit represents a <FONT STYLE="white-space:nowrap">non-GAAP</FONT>
measure and, if not, the reasons for your determination. To the extent it represents a <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measure, refrain from presenting it within your financial statement footnotes pursuant to Item 10(e)(1)(ii)(C) of
Regulation <FONT STYLE="white-space:nowrap">S-K.</FONT> To the extent presented in Management&#146;s Discussion</I></B><B><I></I></B><B><I>&nbsp;&amp; Analysis, ensure that you identify it as a <FONT STYLE="white-space:nowrap">non-GAAP</FONT>
measure, along with segment gross margin percentages, and provide all required disclosures, including a reconciliation to the GAAP measure. </I></B> </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">To the extent segment gross profit is presented in the Management&#146;s Discussion and Analysis section, the Company will, in future filings,
clearly identify segment gross profits and segment gross margin percentages as <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measures and will provide all required disclosures, including a reconciliation to the GAAP measure.&#8195; </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 8
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">8-K</FONT> furnished on July&nbsp;31, 2023 </U></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">8-K</FONT> furnished on July&nbsp;31, 2023 </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Exhibit 99.1, page 1 </U></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%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">8.</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><I>We note that you present segmental gross profit, gross margin percentage, operating expenses, and
Adjusted EBITDA, and segmental and consolidated Adjusted EBITDA margin percentage throughout your earnings release. Please revise future filings to clearly identify these measures as <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measures. To the
extent GAAP and <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measures are commingled within the same table, such as segment gross profit within your GAAP and <FONT STYLE="white-space:nowrap">non-GAAP</FONT> Financial Guidance tables on pages <FONT
STYLE="white-space:nowrap">2-3,</FONT> ensure that your disclosures clearly identify the <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measures. Also reconcile segment Adjusted EBITDA and segment and consolidated Adjusted EBITDA margin percentage
to the most directly comparable GAAP measure with equal or greater prominence. See Item 10(e)(1)(i)(B) of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT> and Question 102.10(a) of the <FONT STYLE="white-space:nowrap">Non-GAAP</FONT> Financial
Measures Compliance and Disclosure Interpretations. </I></B> </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company acknowledges the Staff&#146;s comment and
respectfully advises the Staff that in future filings, beginning with the earnings release for the third quarter of 2023, the Company will ensure compliance with Item 10(e) of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT> and applicable
guidance as set forth in the Staff&#146;s comment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * * </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always"> </p>
<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">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October 4, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"> Page
 9
 </P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please direct your any questions or comments with respect to the Company&#146;s responses to
me at (408) <FONT STYLE="white-space:nowrap">490-6063.</FONT> Thank you for your assistance. </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="bottom">/s/ Timothy Chu</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">Timothy Chu</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">General Counsel, SVP HR and Corporate Secretary</TD></TR>
</TABLE></DIV> <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">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">Patrick J. Harshman, Harmonic Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Walter Jankovic, Harmonic Inc. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Robert G. Day, Wilson Sonsini Goodrich&nbsp;&amp; Rosati, P.C. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Andrew S. Gillman, Wilson Sonsini Goodrich&nbsp;&amp; Rosati, P.C. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Harmonic Inc. </B>2590
Orchard Pkwy, San Jose, CA 95131 T +1 408 542 2500 F +1 408 542 2511 harmonicinc.com </P>

</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g547936g1003235704409.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g547936g1003235704409.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  M )P# 2(  A$! Q$!_\0
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G28IIM; TF86AR:C'=SV4NG1VNGVZ[;;8, *. !^%;M&*6DV"1__9

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