 | Manuel Garciadiaz
manuel.garciadiaz@davispolk.com davispolk.com | Davis Polk & Wardwell llp 450 Lexington Avenue |
| September 14, 2021 | |
| Re: | DLocal Limited Confidential Submission of the Draft Registration Statement on Form F-1 Submitted September 14, 2021 |
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
On behalf of our client, DLocal Limited (the “Company”), an exempted company with limited liability incorporated under the laws of the Cayman Islands, we have confidentially submitted a draft registration statement (“Registration Statement”) on Form F-1 relating to a proposed public offering of the Company’s Class A common shares via EDGAR to the Securities and Exchange Commission for confidential review.
The Company confirms that it will publicly file the Registration Statement and request effectiveness on a date and at a time that is at least 48 hours from such public filing.
Please do not hesitate to contact me at 212-450-6095 or manuel.garciadiaz@davispolk.com if you have any questions regarding the foregoing or if I can provide any additional information.
Very truly yours,
/s/ Manuel Garciadiaz
Manuel Garciadiaz