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  <title>8-K</title>
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  <div style="display:none;"><ix:header><ix:hidden><ix:nonNumeric id="F_dd7768af-75b8-4d72-8170-8298fbe7524d" name="dei:EntityCentralIndexKey" contextRef="C_2e636486-b098-407e-ba02-7776ab877831">0001856031</ix:nonNumeric><ix:nonNumeric id="F_a2bce795-f1fa-403d-aa1b-6a474dfec547" name="dei:AmendmentFlag" contextRef="C_2e636486-b098-407e-ba02-7776ab877831">false</ix:nonNumeric></ix:hidden><ix:references><link:schemaRef xlink:type="simple" xlink:href="seat-20240507.xsd"/></ix:references><ix:resources><xbrli:context id="C_2e636486-b098-407e-ba02-7776ab877831"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001856031</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2024-05-07</xbrli:startDate><xbrli:endDate>2024-05-07</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="C_0e46837d-5a64-4bba-bb30-d37dc7388c45"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001856031</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">seat:WarrantsMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2024-05-07</xbrli:startDate><xbrli:endDate>2024-05-07</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="C_1ecd5d66-f2a6-4e56-a56a-5a58a8f36ec7"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0001856031</xbrli:identifier><xbrli:segment><xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonClassAMember</xbrldi:explicitMember></xbrli:segment></xbrli:entity><xbrli:period><xbrli:startDate>2024-05-07</xbrli:startDate><xbrli:endDate>2024-05-07</xbrli:endDate></xbrli:period></xbrli:context></ix:resources></ix:header></div>
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  <p style="border-top:2.25pt double #000000;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Calibri',sans-serif;min-width:fit-content;">UNITED STATES</span><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:18pt;font-family:'Calibri',sans-serif;min-width:fit-content;"><br/></span><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:16pt;font-family:'Calibri',sans-serif;min-width:fit-content;">SECURITIES AND EXCHANGE COMMISSION</span><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:18pt;font-family:'Calibri',sans-serif;min-width:fit-content;"><br/></span><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:12pt;font-family:'Calibri',sans-serif;min-width:fit-content;">WASHINGTON, D.C. 20549</span></p>
  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-size:6pt;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p>
  <p style="margin-left:40%;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid #000000;margin-right:40%;text-align:left;"><span style="white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:18pt;font-family:'Calibri',sans-serif;min-width:fit-content;">FORM </span><span style="font-size:18pt;font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_b315ff32-ce94-4c33-b073-4052260b890c" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:DocumentType"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:18pt;font-family:'Calibri',sans-serif;min-width:fit-content;">8-K</span></ix:nonNumeric></span></p>
  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-size:6pt;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p>
  <p style="margin-left:40%;font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid #000000;margin-right:40%;text-align:left;"><span style="white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:12pt;font-family:'Calibri',sans-serif;min-width:fit-content;">CURRENT REPORT</span></p>
  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:6pt;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:12pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</span></p>
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    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;margin-right:0.02986111111111111in;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">Date of Report (Date of earliest event reported): </span><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_ea395469-d5bc-41a6-b880-6e78ed821813" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:DocumentPeriodEndDate" format="ixt:date-monthname-day-year-en"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">May 07, 2024</span></ix:nonNumeric></span></p></td>
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  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p>
  <p style="font-size:10pt;margin-top:5pt;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-size:20pt;font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_a4fd302b-aa65-41ba-8448-318ada55fea0" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityRegistrantName"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:20pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Vivid Seats Inc.</span></ix:nonNumeric></span></p>
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    <td colspan="3" style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">(State or other jurisdiction<br/>of incorporation)</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">(Commission</span></p><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">File Number)</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">(IRS Employer<br/>Identification No.)</span></p></td>
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    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
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    <td colspan="3" style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_d680ca47-51bf-4cfd-a192-5e8e12f9bf1d" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityAddressAddressLine1"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">24 E. Washington Street</span></ix:nonNumeric></span></p><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_57e2c1f9-7dec-4229-8f87-5971ff54291c" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityAddressAddressLine2"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">Suite 900</span></ix:nonNumeric></span></p></td>
    <td colspan="2" style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
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    <td colspan="3" style="padding-top:0.01in;vertical-align:top;text-align:left;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_32d2c3f1-194c-4569-94d9-a469b48f9c77" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityAddressCityOrTown"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">Chicago</span></ix:nonNumeric></span><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-family:'Calibri',sans-serif;min-width:fit-content;">, </span><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_62afda46-b7c5-4f69-b0ac-0d3acef1db3b" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityAddressStateOrProvince" format="ixt-sec:stateprovnameen"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">Illinois</span></ix:nonNumeric></span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:bottom;text-align:left;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_2eb2bd49-2566-479b-b46f-e7da6ed0e9bc" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityAddressPostalZipCode"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">60602</span></ix:nonNumeric></span></p></td>
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    <td colspan="3" style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">(Address of principal executive offices)</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">(Zip Code)</span></p></td>
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  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">&#160;</span></p>
  <table style="border-spacing:0;table-layout:fixed;width:100.0%;border-collapse:separate;">
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    <td style="padding-top:0.125in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;margin-right:0.02986111111111111in;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">Registrant&#8217;s telephone number, including area code: </span><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_9967150c-9840-4a49-bda3-64e2483edbf2" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:CityAreaCode"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">312</span></ix:nonNumeric></span><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;"> </span><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_0a0e8200-7d86-4322-9d37-3a42b83bdaa0" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:LocalPhoneNumber"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">291-9966</span></ix:nonNumeric></span></p></td>
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    <td style="padding-top:0.125in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_b44daf94-92c9-446d-98cf-8e1f34ab8bfb" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityInformationFormerLegalOrRegisteredName"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">Not Applicable</span></ix:nonNumeric></span></p></td>
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  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">(Former name or former address, if changed since last report)</span></p>
  <p style="margin-left:40%;font-size:10pt;margin-top:9.35pt;font-family:Times New Roman;margin-bottom:0;border-bottom:0.75pt solid #000000;margin-right:40%;text-align:left;"><span style="white-space:pre-wrap;font-size:6pt;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</span></p>
  <div style="text-indent:-24.5pt;padding-left:24.5pt;margin-top:6pt;margin-bottom:0;text-align:justify;"><span style="margin-right:1em;margin-right:1em;"><span style="font-size:8pt;font-family:Times New Roman;"><ix:nonNumeric id="F_29440b8f-a43f-4ad8-8152-38dc0eb317d4" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:WrittenCommunications" format="ixt-sec:boolballotbox"><span style="font-size:8pt;font-family:Times New Roman;">&#9744;</span></ix:nonNumeric></span></span><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</span></div>
  <div style="text-indent:-24.5pt;padding-left:24.5pt;margin-top:6pt;margin-bottom:0;text-align:justify;"><span style="margin-right:1em;margin-right:1em;"><span style="font-size:8pt;font-family:Times New Roman;"><ix:nonNumeric id="F_4bf408f0-a2fb-4477-9387-aac26797f823" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:SolicitingMaterial" format="ixt-sec:boolballotbox"><span style="font-size:8pt;font-family:Times New Roman;">&#9744;</span></ix:nonNumeric></span></span><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></div>
  <div style="text-indent:-24.5pt;padding-left:24.5pt;margin-top:6pt;margin-bottom:0;text-align:justify;"><span style="margin-right:1em;margin-right:1em;"><span style="font-size:8pt;font-family:Times New Roman;"><ix:nonNumeric id="F_b0aeb410-78d5-4e1b-a621-8f436558d780" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:PreCommencementTenderOffer" format="ixt-sec:boolballotbox"><span style="font-size:8pt;font-family:Times New Roman;">&#9744;</span></ix:nonNumeric></span></span><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></div>
  <div style="text-indent:-24.5pt;padding-left:24.5pt;margin-top:6pt;margin-bottom:0;text-align:justify;"><span style="margin-right:1em;margin-right:1em;"><span style="font-size:8pt;font-family:Times New Roman;"><ix:nonNumeric id="F_d39e29d5-7c35-4f85-bb6d-59890e1c6657" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:PreCommencementIssuerTenderOffer" format="ixt-sec:boolballotbox"><span style="font-size:8pt;font-family:Times New Roman;">&#9744;</span></ix:nonNumeric></span></span><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></div>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:6pt;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Securities registered pursuant to Section 12(b) of the Act:</span></p>
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    <td style="padding-top:0.01in;vertical-align:top;border-bottom:0.25pt solid;text-align:left;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">Title of each class</span></p></td>
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    <td style="padding-top:0.01in;vertical-align:top;text-align:left;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_7ff5e25b-01ae-4843-97f1-f453fbaebc20" contextRef="C_1ecd5d66-f2a6-4e56-a56a-5a58a8f36ec7" name="dei:SecurityExchangeName" format="ixt-sec:exchnameen"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">The Nasdaq Stock Market LLC</span></ix:nonNumeric></span></p></td>
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    <td style="padding-top:0.01in;vertical-align:top;text-align:left;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_8442b19f-ad00-4d19-b591-085f67d4a695" contextRef="C_0e46837d-5a64-4bba-bb30-d37dc7388c45" name="dei:TradingSymbol"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">SEATW</span></ix:nonNumeric></span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;text-align:left;"><p style="font-size:8pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="font-family:'Calibri',sans-serif;"><ix:nonNumeric id="F_1d1c55b4-523e-425b-a60e-d61639b8d514" contextRef="C_0e46837d-5a64-4bba-bb30-d37dc7388c45" name="dei:SecurityExchangeName" format="ixt-sec:exchnameen"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;min-width:fit-content;">The Nasdaq Stock Market LLC</span></ix:nonNumeric></span></p></td>
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  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;&#8239;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;&#8239;240.12b-2 of this chapter).</span></p>
  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:right;"><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Emerging growth company </span><span style="font-size:8pt;"><ix:nonNumeric id="F_a526a913-e48f-490b-8c10-ff0263d25da5" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityEmergingGrowthCompany" format="ixt-sec:boolballotbox"><span style="font-size:8pt;font-family:Times New Roman;">&#9746;</span></ix:nonNumeric></span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:6pt;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-size:8pt;font-family:'Calibri',sans-serif;min-width:fit-content;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. </span><span style="font-size:8pt;"><ix:nonNumeric id="F_64f6e082-6971-49e9-9dc3-9d013ceae402" contextRef="C_2e636486-b098-407e-ba02-7776ab877831" name="dei:EntityExTransitionPeriod" format="ixt-sec:boolballotbox"><span style="font-size:8pt;font-family:Times New Roman;">&#9744;</span></ix:nonNumeric></span></p>
  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;border-bottom:2.25pt double #000000;text-align:left;"><span style="white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">&#160;</span></p>
  <div style="flex-direction:column;display:flex;min-height:0.5in;justify-content:flex-end;"></div>
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  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Item 2.02. Results of Operations and Financial Condition</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">The information set forth under this Item 2.02, including Exhibit 99.1 hereto, shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.</span><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;"> </span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">On May 7, 2024, Vivid Seats Inc. issued a press release providing financial results for the first quarter ended March 31, 2024</span><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:Times New Roman;min-width:fit-content;">.</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Item 9.01. Financial Statements and Exhibits</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">(d) Exhibits</span></p>
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    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;"> </span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;"> </span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;"> </span></p></td>
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    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-family:'Calibri',sans-serif;min-width:fit-content;">Exhibit No.</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-family:'Calibri',sans-serif;min-width:fit-content;"> </span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-family:'Calibri',sans-serif;min-width:fit-content;">Description</span></p></td>
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    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;text-align:right;"><p style="font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">99.1</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;text-align:right;"><p style="font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><a href="seat-ex99_1.htm"><span style="color:#0000ff;white-space:pre-wrap;text-decoration:underline;font-family:'Calibri',sans-serif;min-width:fit-content;">Press release issued by Vivid Seats Inc., dated May 7, 2024</span></a></p></td>
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    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;text-align:right;"><p style="font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">104</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;text-align:right;"><p style="font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:justify;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;padding-right:0.01in;"><p style="font-size:10pt;margin-top:3pt;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">Cover Page Interactive Data File (embedded within the inline XBRL Document)</span></p></td>
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  <p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:center;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">SIGNATURES</span></p>
  <p style="font-size:10pt;margin-top:6pt;font-family:Times New Roman;margin-bottom:6pt;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-size:10pt;font-family:'Calibri',sans-serif;min-width:fit-content;">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</span></p>
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    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:10pt;margin-top:0;font-family:Times New Roman;margin-bottom:0;text-align:left;"><span style="white-space:pre-wrap;font-family:'Calibri',sans-serif;min-width:fit-content;">&#160;</span></p></td>
    <td style="padding-top:0.01in;vertical-align:top;"><p style="font-size:10pt;margin-top:4.3pt;font-family:Times New Roman;margin-bottom:4.3pt;text-align:left;"><span style="color:#000000;white-space:pre-wrap;font-weight:bold;font-family:'Calibri',sans-serif;min-width:fit-content;">Vivid Seats Inc.</span></p></td>
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8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
May 07, 2024
Vivid Seats Inc.
(Exact name of registrant as specified in its charter)
Delaware
001-40926
86-3355184
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
24 E. Washington Street
Suite 900
Chicago
,
Illinois
60602
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code:
312
291-9966
Not Applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Class A common stock, par value $0.0001 per share
SEAT
The Nasdaq Stock Market LLC
Warrants to purchase one share of Class A common stock
SEATW
The Nasdaq Stock Market LLC
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).
Emerging growth company
☒
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☐
Item 2.02. Results of Operations and Financial Condition
The information set forth under this Item 2.02, including Exhibit 99.1 hereto, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.
On May 7, 2024, Vivid Seats Inc. issued a press release providing financial results for the first quarter ended March 31, 2024
.
Item 9.01. Financial Statements and Exhibits
(d) Exhibits
Exhibit No.
Description
99.1
Press release issued by Vivid Seats Inc., dated May 7, 2024
104
Cover Page Interactive Data File (embedded within the inline XBRL Document)
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Vivid Seats Inc.
Date:
May 7, 2024
By:
/s/ Lawrence Fey
Lawrence Fey
Chief Financial Officer