United States securities and exchange commission logo August 7, 2020 Martin A. Kits van Heyningen President and Chief Executive Officer KVH Industries Inc. 50 Enterprise Center Middletown, Rhode Island 02842 Re: KVH Industries Inc. Registration Statement on Form S-3 Filed August 4, 2020 File No. 333-240358 Dear Mr. Kits van Heyningen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Sergio Chinos, Staff Attorney, at (202) 551-7844 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing