Brian Hecht To Call Writer Directly: (212) 446-4807 brian.hecht@kirkland.com | 601 Lexington Avenue New York, New York 10022
(212) 446-4800
www.kirkland.com |
Facsimile: (212) 446-4900 |
September 28, 2016
VIA EDGAR TRANSMISSION
Mr. Carlos Pacho
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | Atento S.A. Form 20-F for Fiscal Year Ended December 31, 2015 Filed April 18, 2016 File No. 001-36671
Request for extension to respond to Staff Comment Letter dated September 16, 2016 |
Dear Mr. Pacho:
We are writing on behalf of our client, Atento S.A. (the “Company”), and in connection with the comment letter dated September 16, 2016 (the “Comment Letter”) from the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) concerning the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2015 (the “Form 20-F”).
The purpose of this letter is to memorialize our telephonic discussion with the Staff on September 26, 2016, whereby the Staff has agreed to the Company’s request for an extension for the Company to provide the requested response in connection with the Form 20-F within twenty business days of the date of the Comment Letter.
If you have any further questions or require additional information regarding these matters, please contact me at (212) 446-4807 or atbrian.hecht@kirkland.com.
Sincerely yours,
/s/ Brian Hecht
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