0000000000-22-005058.txt : 20220715 0000000000-22-005058.hdr.sgml : 20220715 20220509153005 ACCESSION NUMBER: 0000000000-22-005058 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220509 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: VIASAT INC CENTRAL INDEX KEY: 0000797721 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 330174996 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 6155 EL CAMINO REAL CITY: CARLSBAD STATE: CA ZIP: 92009 BUSINESS PHONE: 760-476-2200 MAIL ADDRESS: STREET 1: 6155 EL CAMINO REAL CITY: CARLSBAD STATE: CA ZIP: 92009 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M"XQY[A2X1&7E M0J-0C\'[?V?P'A2'@&"F5N9'-T'2N(#4N-"XU(*DR,# P+3(P M,3,@,50S6%0@0E9"02!<*$%'4$PM=F5R7!E M+T]B:E-T;2],96YG=&@@,C(U+T9IN(K*G30CD7N[A M.^?1]I#&&E-IH$+6-[[@5&DC7XN-ZSB^5*&S7LU]'1KG M6[5U?N:CN_=/HG=-W.4273X*U_ZQ><2;#-C,0/H#3.V)>PIE;F1S M=')E86T*96YD;V)J"C$S(# @;V)J"CP\+TEN9F\@,3(@,"!2+T9I;'1E7!E+UA2968O5ULQ(#(@,ETO26YD97A;," Q-%TO240@ M6SQD-CAD,#4X8S$W8F5A,C TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 9, 2022 Robert Blair General Counsel VIASAT INC 6155 El Camino Real Carlsbad, California 92009 Re: VIASAT INC Amendment No. 2 to Preliminary Proxy Statement on Schedule 14A Filed April 26, 2022 File No. 000-21767 Dear Mr. Blair: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Amendment No. 2 to Preliminary Proxy Statement on Schedule 14A Prospectus Summary Regulatory Matters, page 18 1. We note your disclosure that you "have also filed applications for regulatory approvals and clearances in various other jurisdictions, including Australia, Brazil, Israel, Nigeria, Russia, Saudi Arabia, Spain and the United Kingdom." Please expand your disclosure to discuss the material regulatory approvals and clearances that you are required to obtain. Independent Auditor's Report, page F-2 2. Refer to the second paragraph under the Opinion section. Please have your auditors also disclose the opinion rendered with regards to the results of operations and cash flows for the years ended December 31, 2021 and December 31, 2020. The current disclosure only covers the results of operations and cash flows for the period from incorporation (March 15, 2019) to December 31, 2019, and for the Predecessor Company for the period January Robert Blair VIASAT INC May 9, 2022 Page 2 1, 2019 to December 3, 2019. Please revise or advise. General 3. We note your response to our prior comment 2 and reissue. Please update your disclosure where applicable to reflect the regulatory undertakings agreed upon with the UK Government's Department for Business, Energy and Industrial Strategy (BEIS) in connection with the proposed combination. In this regard, we note your Proxy Materials filed on March 21, 2022. 4. Please revise your filing, as applicable, to provide more specific disclosure related to the direct or indirect impact that Russia's invasion of Ukraine and the international response have had or may have on your business. For additional guidance, please see the Division of Corporation Finance's Sample Letter to Companies Regarding Disclosures Pertaining to Russia s Invasion of Ukraine and Related Supply Chain Issues, which is available on the Commission s website. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Beverly Singleton, Staff Accountant, at (202) 551-3328 or Jean Yu, Assistant Chief Accountant, at (202) 551-3305 if you have questions regarding comments on the financial statements and related matters. Please contact Bradley Ecker, Staff Attorney, at (202) 551-4985 or Asia Timmons-Pierce, Special Counsel, at (202) 551-3754 with any other questions. FirstName LastNameRobert Blair Sincerely, Comapany NameVIASAT INC Division of Corporation Finance May 9, 2022 Page 2 Office of Manufacturing FirstName LastName