Exhibit 14.2
 | Deloitte Touche Tohmatsu Av. Dr. Chucri Zaidan, 1.240 - 4º ao 12º andares - Golden Tower 04711-130 - São Paulo - SP Brazil
Tel.: + 55 (11) 5186-1000 Fax: + 55 (11) 5181-2911 www.deloitte.com.br |
| To | December 24, 2024 |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read item 16F of Nvni Group Limited´s Annual Report on Form 20-F dated December 24, 2024, and have the following comments:
1. We agree with the statements made in the first, second, third, fourth and sixth paragraphs.
2. We have no basis on which to agree or disagree with the statements made in the fifth paragraph.
| Yours truly, | |
 | |
| DELOITTE TOUCHE TOHMATSU Auditores Independentes Ltda. |
2024SP036837
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