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, 2022 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. Sincerely, Division of Corporation Finance Office of Manufacturing