Skadden, Arps, Slate, Meagher & Flom llp
Av. Brigadeiro Faria Lima, 3311 7° andar
04.538-133 São Paulo - SP - Brazil
________
TEL: +55 11 3708 1820
FAX: +55 11 3708 1845
www.skadden.com
VIA EDGAR U.S. Securities and Exchange Commission | June 26, 2014 | AFFILIATE OFFICES ----------- BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON ----------- BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SEOUL SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO |
RE: Embraer S.A./Embraer Overseas Limited
Amendment No. 2 on Form F-3 to Form F-4
Registration Statement File No. 333-195376
Ladies and Gentlemen:
On behalf of Embraer S.A., a corporation organized under the laws of the Federative Republic of Brazil (“Embraer”), and Embraer Overseas Limited, an exempted limited liability company organized under the laws of the Cayman Islands (the “Company”), we hereby electronically transmit for filing with the U.S. Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, Amendment No. 2 on Form F-3 (“Amendment No. 2”) to the registration statement on Form F-4 filed by the Company and Embraer (Registration No. 333-195376) on April 18, 2014 (the registration statement on Form F-4, as amended by Amendment No. 1 and Amendment No. 2 to such registration statement, the “Registration Statement”) relating to the registration and resale by the holders of up to US$540,518,000 aggregate principal amount of 5.696% Senior Notes due 2023 issued in September 2013 by the Company and guaranteed by Embraer.
As discussed, Embraer intends to file an acceleration request with the Commission to request the Registration Statement be declared effective on or before June 27, 2014, upon clearance from the Staff.
June 24, 2014
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Please note that the applicable registration fee in connection with the Registration Statement was previously paid in connection with the filing on April 18, 2014 of the registration statement on Form F-4 by Embraer (CIK No. 0001355444) and the Company (CIK No. 0001473237).
If you have any questions regarding the foregoing, please contact the undersigned (richard.aldrich@skadden.com) at +55-11-3708-1830 (fax: 55-11-3706-2830) or Filipe B. Areno (filipe.areno@skadden.com) at +55-11-3708-1848 (fax: 55-11-3708-1845).
Very truly yours,
/s/ Richard S. Aldrich, Jr.
Richard S. Aldrich, Jr., Partner
Skadden, Arps, Slate, Meagher & Flom LLP
cc: - Donald E. Field – U.S. Securities and Exchange Commission
- Justin Dobbie – U.S. Securities and Exchange Commission
- Frederico Pinheiro Fleury Curado - Embraer S.A.
- Terena Rodrigues - Embraer S.A.
- Márcia Sato - Embraer S.A.
- Filipe B. Areno - Skadden, Arps,Slate, Meagher & Flom LLP
- Marcio Serpejante Peppe - KPMG
- Wayne E. Carnall - PWC
