United States securities and exchange commission logo November 9, 2023 Walter Jankovic Chief Financial Officer Harmonic Inc. 2590 Orchard Parkway San Jose, CA 95131 Re: Harmonic Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed February 28, 2023 File No. 000-25826 Dear Walter Jankovic: 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