August 31, 2023
Via EDGAR
Michael Coco
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549-3628
| Re: | Government of Jamaica |
Registration Statement under Schedule B filed May 1, 2023, as amended by Amendment No. 1 to Registration Statement under Schedule B filed on August 14, 2023
File No. 333-271541
Form 18-K for Fiscal Year Ended March 31, 2023 filed on July 12, 2023
File No. 001-04165
Dear Mr. Coco:
Thank you for your letter containing the comment of the staff (the “Staff”) of the Securities and Exchange Commission on the Registration Statement on Schedule B filed by the Government of Jamaica (the “Government”) on May 1, 2023, (the “Registration Statement”), as amended by Amendment No. 1 to the Registration Statement filed on August 14, 2023 (the “Amended Registration Statement”). The Government’s response to the Staff’s comment is as follows:
Form S-B
Fee Table, page 0
| 1. | We note your response to comment 1 and your revised disclosure. Please revise to include a note to the table in the “Calculation of Registration Fee” as to whether or not the registrant has withdrawn the prior registration statement or has terminated or completed any offering that included the unsold securities. Please see Rule 457(p)(5) of Regulation C. |
In response to the Staff’s comment, the Government has revised footnote 3 to the fee table on the cover page to clarify that as a result of the expiration of the 2020 Registration Statement (as defined therein), any offering associated therewith has been terminated.
We appreciate the Staff’s assistance in reviewing this response letter. Please direct all questions or comments regarding this letter to me at (202) 551-1927.
Sincerely,
/s/ Alex M. Herman
Alex M. Herman
Paul Hastings LLP
| cc: | Dian Black |
Ministry of Finance and the Public Service
Government of Jamaica
Alsion Roach Wilson, OD
Consul General of Jamaica in New York
Consulate General of Jamaica
