September 21, 2018
VIA EDGAR
Josh Shainess
Staff Attorney
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Arco Platform Limited
Registration Statement on Form F-1, as amended
File No. 333-227007
Dear Mr. Shainess:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Arco Platform Limited (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-227007) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m., Eastern Standard Time, on September 25, 2018, or as soon as practicable thereafter. The Company hereby authorizes Manuel Garciadiaz of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally.
The Company requests that we be notified of such effectiveness by a telephone call to Mr. Garciadiaz at +1 212 450-6095 and that such effectiveness also be confirmed in writing.
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| Very truly yours, | ||
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| Arco Platform Limited | ||
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| By: | /s/ Ari de Sá Cavalcante | |
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| Name: | Ari de Sá Cavalcante |
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| Title: | Chief Executive Officer and Director |
