United States securities and exchange commission logo

                    April 22, 2022

       Sanjay Kalra
       Chief Financial Officer
       Harmonic Inc.
       2590 Orchard Parkway
       San Jose, California 95131

                                                        Re: Harmonic Inc.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed February 28,
                                                            File No. 000-25826

       Dear Mr. Kalra:

              We have completed our review of your filing. 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.


                    Division of Corporation Finance

                    Office of Manufacturing