Merqueo Holdings
Carrera 11A #93-52, Oficina 501-502
Bogotá D.C., 110221 – Colombia
August 11, 2023
BY EDGAR
Mr. Stephen Kim
Mr. Joel Parker
Mr. Nicholas Nalbantian
Ms. Jennifer Lopez Molina
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Merqueo Holdings |
Withdrawal of Registration Statement on Form F-1 File No. 333-269027
Dear Mr. Kim, Mr. Parker, Mr. Nalbantian and Ms. Molina:
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended (the “Act”), Merqueo Holdings, a Cayman Islands company (the “Company”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal, effective as of the date hereof or at the earliest practicable date hereafter, of the Company’s Registration Statement on Form F-1, File No. 333-269027 initially filed on December 27, 2022, together with all confidential submissions, exhibits and amendments thereto, (collectively, the “Registration Statement”), effective as of the date hereof or at the earliest practicable date hereafter.
The Company has determined not to pursue the contemplated public offering at this time. The Commission has not declared the Registration Statement effective under the Act and no securities were sold in connection with the offering contemplated by the Registration Statement.
The Company requests that, in accordance with Rule 457(p) of the Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.
The Company advises the Commission that it may undertake a subsequent private offering in reliance on Rule 152 promulgated under the Securities Act.
If the Staff has any questions or requires any additional information, please do not hesitate to contact Adam J. Brenneman or Emilio Minvielle at Cleary Gottlieb Steen & Hamilton LLP at (212) 225-2704 or (212) 225-2216, respectively.
| Very truly yours, | |
| /s/ Felipe Ossa Rodriguez | |
| Felipe Ossa Rodriguez | |
| Chief Executive Officer |
| cc: |
Adam J. Brenneman
Emilio Minvielle
Ashley Miller
Cleary Gottlieb Steen & Hamilton LLP
Anthony W. Basch
Alexander W. Powell
Chenxi Lu
Kaufman & Canoles, P.C.