SEC Comment Letter for MERCADOLIBRE INC (MELI) (CIK 0001099590) (MELI) — Apr 5, 2011
MERCADOLIBRE INC (MELI) (CIK 0001099590)
Date: April 5, 2011 · CIK: 0001099590 · Accession: 0000000000-11-021094
AI Filing Summary & Sentiment
File numbers found in text: 001-33647
Letter
April 5, 2011 Via E-Mail Hernán Kazah Chief Financial Officer MercadoLibre, Inc. Arias 375, 7 th Floor Buenos Aires, C1430CRG, Argentina Re: MercadoLibre, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-33647
Dear Mr. Kazah: We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely, /s/ Kathleen Collins
Kathleen Collins Accounting Branch Chief
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April 5, 2011 Via E-Mail Hernán Kazah Chief Financial Officer MercadoLibre, Inc. Arias 375, 7 th Floor Buenos Aires, C1430CRG, Argentina Re: MercadoLibre, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-33647 Dear Mr. Kazah: We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief