MercadoLibre (MELI) 8-K/A Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

February 25, 2022

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by MercadoLibre, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K/A of MercadoLibre, Inc. dated February 25, 2022. We agree with the statements concerning our Firm contained in the second, third, fourth and fifth paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

Deloitte & Co S.A.