July 25, 2024

Chantelle Breithaupt
Chief Financial Officer
Arista Networks, Inc.
5453 Great America Parkway
Santa Clara, California 95054

       Re: Arista Networks, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2023
           File No. 001-36468
Dear Chantelle Breithaupt:

       We have reviewed your filing and have the following comments.

       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.

Form 10-K for the Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations,
page 54

1.     We note that product revenue increased due to the increase in shipments
of switching and
       routing products. Also, service revenue increased because of continued
growth in initial
       and renewal support contracts. Tell us whether you consider the number
of shipments and
       the number of initial and renewal support contracts to be key metrics
that management
       uses to manage the business and, if so, revise to include key business
metric disclosures
       for these measures in your MD&A. Refer to SEC Release No. 33-10751.
Provide us with
       your proposed future disclosure, as applicable.
 July 25, 2024
Page 2

Results of Operations, page 56

2.     You indicate that gross margin increase between periods due to an
improvement in
       product margins driven by a lower mix of revenue from your larger
customers, partly
       offset by an increase in excess/obsolete inventory-related charges. In
addition, your gross
       margin benefited in 2023 from the leverage of relatively fixed overhead
costs on a higher
       revenue base. Where you describe two or more factors that contributed to
a material
       change, including any offsetting factors, please revise to quantify each
material factor that
       contributed to the overall change. Refer to Item 303(b) of Regulation
S-K. Revise for all
       line items as applicable. Provide us with your proposed future
disclosure.
Notes to Consolidated Financial Statements
1. Organization and Summary of Significant Accounting Policies
Accounts Receivable, page 79

3.     We note that on page 79 you disclose, "Accounts receivable are recorded
at the invoiced
       amount, net of allowances for doubtful accounts, sales rebates and
returns reserves."
       Also, on page 89 you label the contra accounts receivable account as
"Product sales
       rebate, returns reserve and others." Please tell us why you believe
sales rebates and return
       reserves should be netted against accounts receivables. Refer us to your
basis in the
       accounting literature. If you choose to revise disclosure, provide us
with your proposed
       future disclosure.
Segment Reporting, page 84

4.     We note from your disclosure on page 84 that you operate as one
reportable segment.
       Based upon your May 7, 2024 earnings call, it appears that you have
three sectors; Cloud
       and AI Titans, Enterprise and Providers. Please tell us specifically
what information is
       provided to your chief operating decision maker and the Board of
Directors. Tell us how
       you considered ASC 280-10-50 in determining your operating and
reportable segments.
       To the extent that you have aggregated multiple operating segments into
a single
       reportable segment, please also tell us your basis for doing so. In
addition, tell us your
       consideration for providing entity-wide disclosures discussed in ASC
280-10-50-40.
        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.

       Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at
202-551-3361 if
you have questions regarding comments on the financial statements and related
matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology