SEC Comment Letter for MERCADOLIBRE INC (MELI) (CIK 0001099590) (MELI) — Aug 5, 2013
MERCADOLIBRE INC (MELI) (CIK 0001099590)
Date: Aug. 5, 2013 · CIK: 0001099590 · Accession: 0000000000-13-042818
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33647
Letter
August 5, 2013 Via E -mail Pedro Arnet Executive VP & CFO MercadoLibre, Inc. Arias 3751, 7th Floor Buenos Aires, C1430CRG, Argentina
Re: MercadoLibre, Inc Form 10-K for Fiscal Year Ended December 31, 201 2 Filed February 28, 201 3 File No. 001-33647
Dear Mr. Arnet :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathleen Collins
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August 5, 2013 Via E -mail Pedro Arnet Executive VP & CFO MercadoLibre, Inc. Arias 3751, 7th Floor Buenos Aires, C1430CRG, Argentina Re: MercadoLibre, Inc Form 10-K for Fiscal Year Ended December 31, 201 2 Filed February 28, 201 3 File No. 001-33647 Dear Mr. Arnet : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Collins Kathlee n Collins Accounting Branch Chief cc: Marcelo Melamud Chief Accounting Officer