United States securities and exchange commission logo June 26, 2023 Rafael Moreira Pereira Chief Financial Officer Crescera Capital Acquisition Corp. Rua An bal de Mendon a, 27, 2nd floor Rio de Janeiro , RJ, Brazil Re: Crescera Capital Acquisition Corp. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed April 14, 2023 File No. 001-41081 Dear Rafael Moreira Pereira: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 General 1. We note disclosures in your Schedule 14A filed on April 19, 2023 indicating that your sponsor has significant ties to a non-U.S. person and the potential risks of your initial business combination being subject to a review by the Committee on Foreign Investment in the United States. Please include corresponding disclosure in future periodic reports. Rafael Moreira Pereira FirstName LastNameRafael Crescera Capital AcquisitionMoreira Corp. Pereira Comapany June NameCrescera Capital Acquisition Corp. 26, 2023 June 26, Page 2 2023 Page 2 FirstName LastName In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Steve Lo at 202-551-3394 or Kimberly Calder at 202-551-3701 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Manuel Garciadiaz, Esq.