THE BANK OF NEW YORK MELLON
101 Barclay Street
New York, New York 10286
May 19, 2014
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Registration Statement on
Form F-6 filed on behalf of
MRV Engenharia e Participações, S.A.
Request for Acceleration
Ladies and Gentlemen:
The Bank of New York Mellon, as Depositary for securities against which American Depositary Receipts are to be issued, hereby requests the acceleration of the effectiveness date of the above registration statement by the Securities and Exchange Commission, pursuant to Section 8(a) of the Securities Act of 1933 to be declared effective as of 9:00 a.m., May 30, 2014 or as soon thereafter as practicable.
Very truly yours,
/s/ David S. Stueber
Name: David S. Stueber
Title: Managing Director
Cc: Azad Assadipour, Esq.
Emmet, Marvin & Martin, LLP
aAssadipour@emmetmarvin.com