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SEC Company Response from IRSA INVESTMENTS & REPRESENTATIONS INC (IRS, IRS-WT) (CIK 0000933267) (IRS) — Nov 9, 2021

IRSA INVESTMENTS & REPRESENTATIONS INC (IRS, IRS-WT) (CIK 0000933267)
Date: Nov. 9, 2021 · CIK: 0000933267 · Accession: 0001654954-21-011875

AI Filing Summary & Sentiment

File numbers found in text: 333-260383

Date
Nov. 9, 2021
Author
Executive Officer)
Form
CORRESP
Company
IRSA INVESTMENTS & REPRESENTATIONS INC (IRS, IRS-WT) (CIK 0000933267)

Letter

Re: IRSA Inversiones y Representaciones Sociedad Anónima

irsamerger-accelerationre

VIA EDGAR

November 9, 2021

Registration Statement on Form F-4

(File No. 333-260383)

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Jonathan Burr

Ladies and Gentlemen:

Pursuant to Rule 461 under the U.S. Securities Act of 1933, as amended, IRSA Inversiones y Representaciones Sociedad Anónima (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form F-4 filed on October 20, 2021 and amended on November 9, 2021 so that it will become effective as of 4:00 p.m. Eastern Standard Time on Wednesday, November 10, 2021, or as soon thereafter as practicable.

The Registrant hereby acknowledges that Registrant and its management are responsible for the adequacy and accuracy of the disclosure in their filing, notwithstanding any review, comments, action or absence of action by the staff of the U.S. Securities and Exchange Commission.

Please do not hesitate to contact Jaime Mercado of Simpson Thacher & Bartlett LLP at (212) 455-3066 or Juan Naveira of Simpson Thacher & Bartlett LLP at (212) 455-7465 with any questions or if you require any additional information with respect to the foregoing.

Very
truly yours,
IRSA
INVERSIONES Y REPRESENTACIONES SOCIEDAD ANÓNIMA

Show Raw Text
CORRESP
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filename1.htm

irsamerger-accelerationre

VIA EDGAR

November
9, 2021

Re:
IRSA Inversiones y Representaciones Sociedad
Anónima

Registration
Statement on Form F-4

(File
No. 333-260383)

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100 F
Street, N.E.

Washington,
D.C. 20549-7010

Attention:
Jonathan Burr

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the U.S. Securities Act of 1933, as amended, IRSA
Inversiones y Representaciones Sociedad Anónima (the
“Registrant”) hereby requests acceleration of the
effectiveness of the above-referenced Registration Statement on
Form F-4 filed on October 20, 2021 and amended on November 9, 2021
so that it will become effective as of 4:00 p.m. Eastern Standard
Time on Wednesday, November 10, 2021, or as soon thereafter as
practicable.

The
Registrant hereby acknowledges that Registrant and its management
are responsible for the adequacy and accuracy of the disclosure in
their filing, notwithstanding any review, comments, action or
absence of action by the staff of the U.S. Securities and Exchange
Commission.

Please
do not hesitate to contact Jaime Mercado of Simpson Thacher &
Bartlett LLP at (212) 455-3066 or Juan Naveira of Simpson Thacher
& Bartlett LLP at (212) 455-7465 with any questions or if you
require any additional information with respect to the
foregoing.

Very
truly yours,

IRSA
INVERSIONES Y REPRESENTACIONES SOCIEDAD ANÓNIMA

By: /s/
Eduardo S. Elsztain

Name:
Eduardo S. Elsztain

Title:
Chairman of the Board of Directors

(Principal
Executive Officer)