February 17, 2021
BY EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Mara Ransom |
| Scott Anderegg | |
| Re: | Sendas Distribuidora S.A. |
| Registration Statement on Form 20-F | |
| File No. 001-39928 |
Ladies and Gentlemen:
Pursuant to Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, Sendas Distribuidora S.A. (the “Company”), respectfully requests acceleration of the effectiveness of its Registration Statement on Form 20-F (File No. 001-001-39928) (as amended to date, the “Registration Statement”), so as to become effective at 5:00 p.m. Eastern time on Friday, February 19, 2021 or as soon as possible thereafter.
The Company has been informed by the New York Stock Exchange (the “NYSE”) that the NYSE will certify to the Commission that the Company has been approved by the NYSE for listing.
The Company respectfully requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Era Anagnosti of White & Case LLP at (202) 637 6274 and that such effectiveness also be confirmed in writing. Please do not hesitate to contact Era Anagnosti at the same number with any questions or comments with respect to this letter.
| Very truly yours, | |
| /s/ Belmiro de Figueiredo Gomes | |
| Belmiro de Figueiredo Gomes | |
| Chief Executive Officer | |
| Sendas Distribuidora S.A. | |
| /s/ Daniela Sabbag Papa | |
| Daniela Sabbag Papa | |
| Chief Financial Officer | |
| Sendas Distribuidora S.A. |
| cc: | Era Anagnosti, Esq. |
| White & Case LLP |