September 12, 2017
VIA EDGAR
Office of the Secretary
Room 10195
Mail Stop 1090
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: | Azul S.A. |
Registration Statement on Form F-1 (Registration No. 333-220433)
Dear Ms. Martin:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Azul S.A., asociedade por ações organized under the laws of the Federative Republic of Brazil (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-220433) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission (the “Commission”) so that the Registration Statement will become effective at 2:30 pm, Eastern Time, on September 14, 2017 or as soon as practicable thereafter.
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Very truly yours,
| ||
Azul S.A. | ||
By: | /S/ JOANNA CAMET PORTELLA | |
Name: | Joanna Camet Portella | |
Title: | General Counsel and Attorney-in-Fact |
[SIGNATURE PAGE TO ACCELERATION REQUEST LETTER]