October 16, 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 August 8, 2024 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 July 25,
2024 letter.

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 your response to prior comment 4. It appears that you manage
your business
       by three primary types of customers: Cloud and AI Titans, Enterprise and
       Providers. This is evident since you track revenue for these sectors and
discuss
       the sectors in your earnings calls. In future filings please disclose
revenue by these
       categories in your MD&A. Provide us with your proposed future
disclosure. We refer
       to guidance in Item 303 of Regulation S-K which states the objective of
the MD&A is
       to allow investors to view registrants from management's perspective.
Also, tell us if
       revenue or statistical information is provided to the CODM by any other
categories
       such as: Core Data Center/Cloud/AI Switching Products, Adjacent Campus
and
       Routing Products, and Network Software and Services.
       Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at
202-551-3361
 October 16, 2024
Page 2

if you have questions regarding comments on the financial statements and
related matters.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology