# EDGAR Filing Document

**Accession Number:** 0001603015
**File Stem:** 0001628279-25-000459
**Filing Date:** 2025-7
**Character Count:** 5379
**Document Hash:** 2f1078978638241d3212cca1b1cc14de
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628279-25-000459.hdr.sgml**: 20260115

**ACCESSION NUMBER**: 0001628279-25-000459

**CONFORMED SUBMISSION TYPE**: DRSLTR

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250724

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Via Transportation, Inc.
- **CENTRAL INDEX KEY:** 0001603015
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 455372621
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** DRSLTR

**BUSINESS ADDRESS:**
- **STREET 1:** C/O VIA TRANSPORTATION
- **STREET 2:** 114 FIFTH AVENUE, 17TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10011
- **BUSINESS PHONE:** 747-222-6350

**MAIL ADDRESS:**
- **STREET 1:** C/O VIA TRANSPORTATION
- **STREET 2:** 114 FIFTH AVENUE, 17TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10011

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Via Transporation, Inc.
- **DATE OF NAME CHANGE:** 20140318

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| | |
|:---|:---|
| SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP | SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP |
| ONE MANHATTAN WEST | FIRM/AFFILIATE OFFICES<br>—<br>BOSTON<br>CHICAGO |
| NEW YORK, NY 10001<br>—<br>TEL: (212) 735-3000<br>FAX: (212) 735-2000<br>www.skadden.com | FIRM/AFFILIATE OFFICES<br>—<br>BOSTON<br>CHICAGO |
| NEW YORK, NY 10001<br>—<br>TEL: (212) 735-3000<br>FAX: (212) 735-2000<br>www.skadden.com | HOUSTON |
| NEW YORK, NY 10001<br>—<br>TEL: (212) 735-3000<br>FAX: (212) 735-2000<br>www.skadden.com | LOS ANGELES |
| NEW YORK, NY 10001<br>—<br>TEL: (212) 735-3000<br>FAX: (212) 735-2000<br>www.skadden.com | PALO ALTO |
|  | WASHINGTON, D.C. |
|  | WILMINGTON<br>— |
|  | ABU DHABI |
|  | BEIJING |
|  | BRUSSELS |
|  | FRANKFURT |
|  | HONG KONG |
|  | LONDON |
|  | MUNICH |
|  | PARIS |
|  | SAO PAULO |
|  | SEOUL |
|  | SINGAPORE |
|  | TOKYO |
|  | TORONTO |

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July 24, 2025

<u>VIA EDGAR</u>

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, DC 20549-3561

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| | |
|:---|:---|
| Attn: | Laura Veator |
| | Stephen Krikorian |
| | Mariam Mansaray |
| | Jan Woo |
| **Re:** | **Via Transportation, Inc.** |
| | **Amendment No. 1 to Draft Registration Statement on Form S-1** |
| | **Submitted June 2, 2025** |
| | **CIK No. 0001603015** |

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On behalf of our client, Via Transportation, Inc., a Delaware corporation (the "<u>Company</u>"), we hereby provide responses to comments received from the staff (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>") by letter dated June 17, 2025 (the "<u>Comment Letter</u>") with respect to the above-referenced Amendment No. 1 to Draft Registration Statement on Form S-1 confidentially submitted to the Commission on June 2, 2025.

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Securities and Exchange Commission

July 24, 2025

Concurrently with the submission of this letter, the Company is confidentially submitting, through the Commission's Electronic Data Gathering, Analysis and Retrieval ("<u>EDGAR</u>") system, an Amendment No. 2 to the Draft Registration Statement on Form S-1 ("<u>Amendment No. 2</u>") in response to the Staff's comments and to reflect certain other changes.

The headings and paragraph numbers in this letter correspond to those contained in the Comment Letter and, to facilitate the Staff's review, we have reproduced the text of the Staff's comments in bold and italics below. All references to page numbers and captions (other than those in the Staff's comments and unless otherwise stated) correspond to the page numbers and captions in Amendment No. 2.

**<u>Financial Statements</u>**

**<u>Consolidated Statements of Operations, page F-5</u>**

***1.Please revise to separately present the amount of interest expense incurred for each reporting period. Refer to Rule 5-03(b)(8) of Regulation S-X.***

<u>Response</u>: The Company respectfully acknowledges the Staff's comment and has revised the disclosure on pages 20, 86, 88, 89, 91, 93, 94, 95, 96, and F-5 of Amendment No. 2 to address the Staff's comment.

**<u>Consolidated Statements of Convertible Preferred Stock and Stockholders' Deficit, page F-7</u>**

***2.Please consider clearly delineating your convertible preferred stock that is classified outside of stockholders' deficit from your stockholders' deficit by using a black line separating these balances. Refer to 480-10-S99-1.***

<u>Response</u>: The Company respectfully acknowledges the Staff's comment and has revised the disclosure on page F-7 of Amendment No. 2 to address the Staff's comment.

\* \* \* \* \*

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Securities and Exchange Commission

July 24, 2025

Please contact me at (212) 735-3712 or ryan.dzierniejko@skadden.com if the Staff has any questions or requires additional information.

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| |
|:---|
| Very truly yours, |
| /s/ Ryan J. Dzierniejko |

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| | |
|:---|:---|
| cc: | Daniel Ramot, Chief Executive Officer, Via Transportation, Inc. |
| | Clara Fain, Chief Financial Officer, Via Transportation, Inc. |
| | Erin H. Abrams, Chief Legal Officer, Via Transportation, Inc. |
| | Jeremy Winter, Skadden, Arps, Slate, Meagher & Flom LLP |
| | Marc D. Jaffe, Latham & Watkins LLP |
| | Nathan Ajiashvili, Latham & Watkins LLP |
| | Alison Haggerty, Latham & Watkins LLP |

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