February 13, 2025

Michael L. Zemetra
Chief Financial Officer and Treasurer
Veritone, Inc.
1615 Platte Street, 2nd Floor
Denver, Colorado, 80202

       Re: Veritone, Inc.
           Form 10-K filed on April 01, 2024
           File No. 001-38093
           Correspondence filed on February 11, 2025
Dear Michael L. Zemetra:

        We have reviewed your February 11, 2025 response to our comment letter
and have
the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our
January 28, 2025 letter.

Correspondence filed on February 11, 2025
Non-GAAP Financial Measures and Key Performance Indicators, page 41

1.     We note your response to prior comment 1 and note that the cost of sales
line item
       should be marked as excluding depreciation and amortization shown below.
See Topic
       11.B. In addition, please clarify which operating expense line item that
the
       remaining depreciation and amortization is attributable to such as sales
and marketing
       or general and administrative. Please consider revising the operating
expense captions
       to read that amounts are exclusive of depreciation and amortization.
Further, consider
       separately presenting the depreciation and amortization attributable to
each operating
       expense and cost of revenue line item. Alternatively, you may choose to
present cost
       of sales and operating expenses including depreciation and amortization.
 February 13, 2025
Page 2



       Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at
202-551-3488 if
you have questions regarding comments on the financial statements and related
matters.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Technology