Goldman Sachs & Co. LLC |
| Morgan Stanley & Co. LLC |
June 21, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Request for Acceleration of Effectiveness
Linx S.A. (CIK No. 0001770883)
Registration Statement on Form F-1 (File No. 333-231796)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Linx S.A. (the “Company”), that the effective date of the Company’s above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to 2:00 p.m. Eastern Standard Time, on June 25, 2019, or as soon as practicable thereafter.
Pursuant to Rule 460 under the Act, please be advised that we, as representatives of the several underwriters, have distributed approximately 2674 electronic prospectuses and 716 hard copies of the Preliminary Prospectus, dated June 13, 2019 (the “Preliminary Prospectus”), through the date hereof, to prospective underwriters, institutional investors, prospective dealers, brokers, individuals, rating agencies and others.
In connection with the distribution of the Preliminary Prospectus for the above-referenced issue, we have and will comply and have been informed by the other participating underwriters that they have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
| Very truly yours, | ||
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| GOLDMAN SACHS & CO. LLC | ||
| As a Representative of the Several Underwriters | ||
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| By: | /s/ Facundo Vazquez |
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| Name: | Facundo Vazquez |
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| Title: | Managing Director |
[Signature Page to Linx S.A. Underwriters’ Acceleration Request Letter]
| MORGAN STANLEY & CO. LLC | |
| As a Representative of the Several Underwriters | |
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| By: | /s/ Amna Malik |
| Name: | Amna Malik |
| Title: | Executive Director |
[Signature Page to Linx: S.A. Underwriters’ Acceleration Request Letter]
