MILBANK, TWEED, HADLEY & MCLOY LLP |
LOS ANGELES 213-892-4000 FAX: 213-629-5063 WASHINGTON, D.C. 202-835-7500 FAX: 202-835-7586 LONDON 44-20-7615-3000 FAX: 44-20-7615-3100 FRANKFURT 49-69-71914-3400 FAX: 49-69-71914-3500 MUNICH 49-89-25559-3600 FAX: 49-89-25559-3700 | 28 LIBERTY STREETNEW YORK, N.Y. 10005-1413 | BEIJING 8610-5969-2700 FAX: 8610-5969-2707 HONG KONG 852-2971-4888 FAX: 852-2840-0792 SEOUL 822-6137-2600 FAX: 822-6137-2626 SINGAPORE 65-6428-2400 FAX: 65-6428-2500 TOKYO 813-5410-2801 FAX: 813-5410-2891 SÃO PAULO 55-11-3927-7700 FAX: 55-11-3927-7777 |
FAX: 212-530-5219 |
| |
| December 20, 2016 |
Mr. William H. Thompson, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-4628
Re:
| Cencosud S.A. Form 20-F for the Fiscal Year Ended December 31, 2015 Filed April 15, 2016 Form 6-K filed November 22, 2016 Form 6-K filed November 25, 2016 File No. 1-35575 |
Dear Mr. Thompson:
Thank you for your letter dated December 15, 2016 setting forth the comments of the staff of the Securities and Exchange Commission (the “Staff”) on the Annual Report on Form 20-F (File No. 001-35575), filed April 15, 2016, the report on Form 6-K filed November 22, 2016 and the report on Form 6-K filed November 25, 2016, of Cencosud S.A. (the “Company”).
We write to respectfully request an extension until January 20, 2017 for the Company to respond to comments raised by the Staff in its comment letter dated December 15, 2016. The Company’s accounting team has reviewed the comments raised by the Staff internally and in consultation with their independent accountants, and given the accounting nature of the issues raised in the comment letter and the Company's accounting staff being occupied with year-end financial closing processes during the Company's high season, the Company and the independent accountants believe that such an extension will be required in order to be able to fully and properly respond to the issues raised in the comment letter.
If there is any additional information or materials that we might provide to assist the Staff, please contact me at (212) 530-5602 or mmottesi@milbank.com. Thank you very much for your consideration of this submission.
Sincerely,
/s/ Marcelo A. Mottesi
Marcelo A. Mottesi
