Company: VSAT
Filing Date: 2025-02-11
Form Type: CORRESP
Source: 0001193125-25-024360
Chunk: 0

Company: VIASAT INC
Filing Date: 2025-02-11
Form: CORRESP
Chunk 0
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February 11, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, NE Washington, D.C. 20549 Attention: Mr. Andrew Blume Mr. Kevin Woody

| Re: | Viasat, Inc. |

Form 10-Kfor the period ended March 31, 2024 Form 8-Kfurnished November 6, 2024 File No. 000-21767 Ladies and Gentlemen: This letter is in response to the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission with respect to the above-referenced filings of Viasat, Inc. (“Viasat”) set forth in your letter dated January 28, 2025. In order to facilitate your review of our response, we have restated the Staff’s comments in this letter. Form 10-Kfor the period ended March 31, 2024 Notes to the Consolidated Financial Statements Note 8 – Senior Notes and Other Long-Term Debt, page F-36 1. Staff’s comment: We note your disclosures within this footnote and on page 38 regarding the covenants in your various debt agreements that restrict the ability of you and your subsidiaries to, among other items, pay dividends and make certain other restricted payments. Please address the following related comments to the extent applicable:

| • |     | Provide all disclosures required by Rule 4-08(e)(1) and 
 (3) of Regulation S-X.                                  |

| • |     | Quantify for us the amount of restricted net assets of consolidated subsidiaries as of the end of fiscal 2024.                                 
 If the restricted net assets, as calculated under Rule 1- 02(dd) of Regulation S-X, exceed 25 percent of your consolidated net assets, provide 
 Schedule I parent company financial statements prescribed by Rules 5-04 and 12-04 of Regulation S-X.                                           |

Response: We respectfully acknowledge the Staff’s comment and advise the Staff that we considered the applicability of Rule 4-08(e)(1)and (3) of Regulation S-Xas well as the restricted net assets of our consolidated subsidiaries as of fiscal 2024 year end as follows: Rule 4-08(e)(1)of Regulation S-X

We confirm that Viasat’s term loan and revolving credit facilities and the indentures governing Viasat’s senior notes and senior secured notes (