<SEC-DOCUMENT>0002053013-25-000004.txt : 20250725
<SEC-HEADER>0002053013-25-000004.hdr.sgml : 20250725
<ACCEPTANCE-DATETIME>20250725150913
ACCESSION NUMBER:		0002053013-25-000004
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250725
DATE AS OF CHANGE:		20250725

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vivid Seats Inc.
		CENTRAL INDEX KEY:			0001856031
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				863355184
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-93285
		FILM NUMBER:		251151440

	BUSINESS ADDRESS:	
		STREET 1:		24 E. WASHINGTON STREET
		STREET 2:		STE. 900
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60602
		BUSINESS PHONE:		312-291-9966

	MAIL ADDRESS:	
		STREET 1:		24 E. WASHINGTON STREET
		STREET 2:		STE. 900
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60602

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Emeth Value Capital, LLC
		CENTRAL INDEX KEY:			0002053013
		ORGANIZATION NAME:           	
		EIN:				845031007
		STATE OF INCORPORATION:			LA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	BUSINESS ADDRESS:	
		STREET 1:		631 ST CHARLES AVE
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70130
		BUSINESS PHONE:		210-381-7262

	MAIL ADDRESS:	
		STREET 1:		631 ST CHARLES AVE
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70130
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002053013</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



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  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>05/07/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001856031</issuerCik>
        <issuerName>Vivid Seats Inc.</issuerName>
        <issuerCusip>92854T100</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>24 E. WASHINGTON STREET</com:street1>
          <com:street2>STE. 900</com:street2>
          <com:city>CHICAGO</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60602</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Emeth Value Capital, LLC</reportingPersonName>
      <citizenshipOrOrganization>LA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>7642042.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>7642042.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.9</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
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      <item1>
        <issuerName>Vivid Seats Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>24 E. WASHINGTON STREET, STE. 900, CHICAGO, ILLINOIS, 60602.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Emeth Value Capital, LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>631 St Charles Ave
New Orleans, LA 70130</principalBusinessOfficeOrResidenceAddress>
        <citizenship>USA</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>7,642,042</amountBeneficiallyOwned>
        <classPercent>5.86%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>7,642,042</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
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      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
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      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Emeth Value Capital, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Andrew Joseph Carreon</signature>
        <title>Managing Member, CCO</title>
        <date>07/25/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
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</SEC-DOCUMENT>
