CREDIT SUISSE SECURITIES (USA) LLC Eleven Madison Avenue New York, New York 10010 | GOLDMAN, SACHS & CO. 85 Broad Street New York, New York 10004 | MORGAN STANLEY & CO. INCORPORATED 1585 Broadway New York, New York 1003 |
August 16, 2007
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Cosan Limited |
Registration Statement of Form F-1
File No. 333-144010
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that the Registration Statement may become effective by 9:00 a.m. (New York City time) on August 16, 2007 or as soon thereafter as practicable.
The following information with respect to the distribution of the preliminary prospectus dated July 30, 2007 (the “Preliminary Prospectus”) is furnished pursuant to Rule 460 of the Rules and Regulations of the Commission under the Securities Act of 1933, as amended, in connection with the request for acceleration of the effective date of the Registration Statement.
The number of Preliminary Prospectuses distributed between July 30, 2007 and August 16, 2007 is as follows:
| No. of Preliminary Prospectuses | ||
To Prospective Underwriters | 12,480 | |
To Institutions and Individuals | 1,109 | |
To Others | 169 | |
Total | 13,758 | |
Very truly yours,
| CREDIT SUISSE SECURITIES (USA) LLC | ||
| By: | /S/ SEBASTIEN CHATEL | |
| Name: | Sebastien Chatel | |
| Title: | Managing Director | |
| GOLDMAN, SACHS & CO. | ||
/S/ GOLDMAN, SACHS & CO. | ||
| (Goldman, Sachs & Co.) | ||
| MORGAN STANLEY & CO. INCORPORATED | ||
| By: | /S/ DOMENICA EISENSTEIN NORONHA | |
| Name: | Domenica Eisenstein Noronha | |
| Title: | Vice President | |
