January 7, 2025

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 November 7, 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 October
16, 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 in your response to prior comment 1 you refer to the CODM using
certain
       metrics to evaluate financial performance or make resource allocation
       decisions. However, please note the guidance in Item 303 of Regulation
S-K states,
       "the objective of the MD&A is to allow investors to view registrants
from
       management   s perspective." If management is provided underlying
historical data "to
       illuminate potential influences on our revenue," or "to understand the
relative mix of
       revenue for these categories," then it appears investors should also
have access to this
       revenue information. Please revise accordingly and provide us with your
proposed
       future disclosure.
 January 7, 2025
Page 2

        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