VIVINT SMART HOME, INC.

4931 North 300 West

Provo, Utah 84604

February 5, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Jan Woo

Re: Vivint Smart Home, Inc.

Registration Statement on Form S-3

Filed February 2, 2021

File No. 333-252648 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Vivint Smart Home, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, February 9, 2021 or as soon thereafter as is practicable. In this regard, the Registrant is aware of its obligations under the Act.

Please contact Jonathan R. Ozner (212-455-2632) of Simpson Thacher & Bartlett LLP with any questions you may have regarding this request. In addition, please notify Mr. Ozner by telephone when this request for acceleration has been granted.

VIVINT SMART HOME, INC.
By:	/s/ Dale R. Gerard
Name:	Dale R. Gerard
Title:	Chief Financial Officer

cc:	Vivint Smart Home, Inc.
	Shawn J. Lindquist
	Simpson Thacher & Bartlett LLP
	Joshua F. Bonnie
	Jonathan R. Ozner