<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
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        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001880368</cik>
                    <ccc>XXXXXXXX</ccc>
                </filerCredentials>
            </filer>
            <liveTestFlag>LIVE</liveTestFlag>



        </filerInfo>
    </headerData>
    <formData>
        <issuerInfo>
            <issuerCik>0001856031</issuerCik>
            <issuerName>VIVID SEATS INC.</issuerName>
            <secFileNumber>001-40926</secFileNumber>
            <issuerAddress>
                <ns2:street1>24 E. Washington Street  Suite 900</ns2:street1>
                <ns2:city>Chicago</ns2:city>
                <ns2:stateOrCountry>IL</ns2:stateOrCountry>
                <ns2:zipCode>60602</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>(312) 291-9966</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>CRAIG DIXON</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Director</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>E*TRADE FINANCIAL CORPORATION</name>
                <address>
                    <ns2:street1>3 EDISON DRIVE</ns2:street1>
                    <ns2:city>ALPHARETTA</ns2:city>
                    <ns2:stateOrCountry>GA</ns2:stateOrCountry>
                    <ns2:zipCode>30005</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>12500</noOfUnitsSold>
            <aggregateMarketValue>96830.00</aggregateMarketValue>
            <noOfUnitsOutstanding>195876300</noOfUnitsOutstanding>
            <approxSaleDate>06/08/2023</approxSaleDate>
            <securitiesExchangeName>NASD</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <acquiredDate>06/05/2023</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>ISSUER</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>12500</amountOfSecuritiesAcquired>
            <paymentDate>06/05/2023</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>06/08/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>11/25/2022</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Craig A. Dixon</signature>
        </noticeSignature>
    </formData>
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144
0001880368
XXXXXXXX
LIVE
0001856031
VIVID SEATS INC.
001-40926
24 E. Washington Street  Suite 900
Chicago
IL
60602
(312) 291-9966
CRAIG DIXON
Director
Common
E*TRADE FINANCIAL CORPORATION
3 EDISON DRIVE
ALPHARETTA
GA
30005
12500
96830.00
195876300
06/08/2023
NASD
COMMON
06/05/2023
Restricted Stock
ISSUER
N
12500
06/05/2023
Not Applicable
Y
06/08/2023
11/25/2022
/s/ Craig A. Dixon