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
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File numbers found in text: 333-260383
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CORRESP 1 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)