SEC Comment Letter for IRSA INVESTMENTS & REPRESENTATIONS INC (IRS, IRS-WT) (CIK 0000933267) (IRS) — Nov 1, 2021
IRSA INVESTMENTS & REPRESENTATIONS INC (IRS, IRS-WT) (CIK 0000933267)
Date: Nov. 1, 2021 · CIK: 0000933267 · Accession: 0000000000-21-013212
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File numbers found in text: 333-260383
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United States securities and exchange commission logo
November 1, 2021
Eduardo S. Elsztain
Chairman of the Board of Directors
IRSA INVESTMENTS & REPRESENTATIONS INC
Carlos Della Paolera 261 (C1001ADA)
Ciudad Autónoma de Buenos Aires, Argentina
Re:IRSA INVESTMENTS & REPRESENTATIONS INC
Registration Statement on Form F-4
Filed October 20, 2021
File No. 333-260383
Dear Mr. Elsztain:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Catherine De Lorenzo at 202-551-4079 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Jaime Mercado