<SEC-DOCUMENT>0001972362-25-000428.txt : 20250512
<SEC-HEADER>0001972362-25-000428.hdr.sgml : 20250512
<ACCEPTANCE-DATETIME>20250512171204
ACCESSION NUMBER:		0001972362-25-000428
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250512
DATE AS OF CHANGE:		20250512

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:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-40926
		FILM NUMBER:		25935973

	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

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Epstein Emily T
		CENTRAL INDEX KEY:			0001910123
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		101 MERRITT 7
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06851
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001910123</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001856031</issuerCik>
      <issuerName>Vivid Seats Inc.</issuerName>
      <secFileNumber>001-40926</secFileNumber>
      <issuerAddress>
        <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>
      </issuerAddress>
      <issuerContactPhone>312-291-9966</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Epstein Emily T</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>MORGAN STANLEY SMITH BARNEY LLC EXECUTIVE SERVICES</name>
        <address>
          <com:street1>1 NEW YORK PLAZA, 8TH FLOOR</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10004</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>14476</noOfUnitsSold>
      <aggregateMarketValue>28807.24</aggregateMarketValue>
      <noOfUnitsOutstanding>132700000</noOfUnitsOutstanding>
      <approxSaleDate>05/12/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>02/12/2024</acquiredDate>
      <natureOfAcquisitionTransaction>RESTRICTED STOCK</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2689</amountOfSecuritiesAcquired>
      <paymentDate>02/12/2024</paymentDate>
      <natureOfPayment>NOT APPLICABLE</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>COMMON</securitiesClassTitle>
      <acquiredDate>11/12/2023</acquiredDate>
      <natureOfAcquisitionTransaction>RESTRICTED STOCK</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>11787</amountOfSecuritiesAcquired>
      <paymentDate>11/12/2023</paymentDate>
      <natureOfPayment>NOT APPLICABLE</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>EMILY EPSTEIN</name>
        <address>
          <com:street1>24 E. WASHINGTON STREET STE. 900</com:street1>
          <com:city>CHICAGO</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60602</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>RESTRICTED STOCK</securitiesClassTitle>
      <saleDate>03/14/2025</saleDate>
      <amountOfSecuritiesSold>14545</amountOfSecuritiesSold>
      <grossProceeds>40606.86</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>EMILY EPSTEIN</name>
        <address>
          <com:street1>24 E. WASHINGTON STREET STE. 900</com:street1>
          <com:city>CHICAGO</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60602</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>RESTRICTED STOCK</securitiesClassTitle>
      <saleDate>02/13/2025</saleDate>
      <amountOfSecuritiesSold>1611</amountOfSecuritiesSold>
      <grossProceeds>7088.40</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/12/2025</noticeDate>
      <signature>/s/ Emily T. Epstein</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
