[Letterhead of Arnold & Porter Kaye Scholer LLP]
September 18, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Corey Jennings
Special Counsel
Michael Coco
Office Chief
Office of International Corporate Finance
| Re: | Republic of Panama |
Registration Statement Under Schedule B
File Number 333-273534
Ladies and Gentleman:
On behalf of the Republic of Panama (the “Republic”), we hereby request that the Republic’s Registration Statement (File No. 333-273534) under Schedule B of the Securities Act of 1933, as amended, filed with the Securities and Exchange Commission on July 31 2023, and as supplemented by the filing of Amendment No. 5 to the Republic’s Annual Report on Form 18-K, filed on September 8, 2023, be declared effective at 11:00 a.m. on Wednesday, September 20, 2023, or as soon thereafter as practicable.
| Very truly yours, |
| /s/ Eli Whitney Debevoise II |
| Eli Whitney Debevoise II |
