April 6, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Republic of Uruguay: |
| Registration Statement under Schedule B of the Securities Act of 1933, filed on March 6, 2018 |
| CIK No. 0000102385 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the Republic of Uruguay (the “Republic”) hereby requests that the Republic’s Registration Statement (FileNo. 333-223463) under Schedule B of the Securities Act of 1933, as filed with the Securities and Exchange Commission (the “Commission”) on March 6, 2018, be declared effective at noon on April 9, 2018, or as soon thereafter as practicable.
Pursuant to this request, the Republic acknowledges that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Republic from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Republic may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | ||
| REPÚBLICA ORIENTAL DEL URUGUAY | ||
| By: | /s/ Danilo Astori | |
| Danilo Astori | ||
Minister of Economy and Finance of República Oriental del Uruguay | ||
