StoneCo Ltd.
R. Fidêncio Ramos, 308, 10th floor—Vila Olímpia
São Paulo—SP,04551-010
Brazil
October 23, 2018
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attn: | Effie Simpson, Staff Accountant | |
| Claire Erlanger, Staff Accountant | ||
| Tonya Aldave. Attorney-Advisor | ||
| J. Nolan McWilliams, Attorney-Advisor | ||
| Re: | StoneCo Ltd. Registration Statement on Form F-1 RegistrationNo. 333-227634 | |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 3:00 p.m. Eastern Daylight Time on October 24, 2018 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
Please do not hesitate to contact Byron B. Rooney of Davis Polk & Wardwell LLP at (212)450-4658 with any questions or comments with respect to this letter.
Sincerely,
| STONECO LTD. | ||
| By: | /s/ Thiago dos Santos Piau | |
| Name: | Thiago dos Santos Piau | |
| Title: | Chief Executive Officer | |
Via EDGAR
CC: Byron B. Rooney, Davis Polk & Wardwell LLP