Company: VSAT
Filing Date: 2025-02-11
Form Type: CORRESP
Source: 0001193125-25-024360
Chunk: 7

Company: VIASAT INC
Filing Date: 2025-02-11
Form: CORRESP
Chunk 7
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 measures and include reconciliations for each non-GAAP measure (including net debt and Adjusted EBITDA) for each period to the most directly comparable measure
calculated and presented in accordance with GAAP. To the extent we include net leverage ratio in future filings, we will include a ratio calculated using the most directly comparable GAAP measure.

Use of Non-GAAPFinancial Information, page 10

4. Staff’s comment: We note that you provide unaudited supplemental adjusted combined financial information that shows, for illustrative purposes only, certain financial information that reflects your historical results of operations with the pre-acquisitionresults of operations of Inmarsat and that such presentation “does not include pro forma adjustments” and “do not reflect non-recurringcharges...other than to the extent already reflected in actual historical results.” To the extent you intend to include combined information in future filings, please ensure the combined information is prepared and presented in compliance with the pro forma financial statement requirements of Article 11 of Regulation S-X.Otherwise, please remove the combined financial information from future filings. In addition, considering Inmarsat was included in your results forthe entire three month period ended September30, 2023, please clarify the differences between the combined revenue and Adjusted EBITDA amounts on page 16 with the corresponding equivalents on pages 13 and 15.

Response: We respectfully acknowledge the Staff’s comment and confirm that, if combined information is included in future filings, it will be prepared and presented in compliance with the pro forma financial statement requirements of Article 11 of Regulation S-X. With respect to the supplemental adjusted combined revenue and Adjusted EBITDA amounts for the three months ended September 30, 2023 on page 16, we confirm that these results included the results of Inmarsat for the entire three month period, and that the only difference between the adjusted revenue and Adjusted EBITDA amounts on page 16 and the corresponding equivalents on pages 13 and 15 related to the $95 million in revenue and $86 million in Adjusted EBITDA ($95 million in revenue less approximately $9 million of related Acacia legal expenses in the period )associated with our resolution of legal matters with Acacia discussed above, as disclosed in the footnote on page 16. * * * * * Please contact the undersigned at (760) 476-2244if you have any further questions or require any further information.

| Very truly yours,                                  |
| /s/ Shawn Duffy                                    |
| Shawn