SEC Comment Letter for MERCADOLIBRE INC (MELI) (CIK 0001099590) (MELI) — Sep 23, 2014
MERCADOLIBRE INC (MELI) (CIK 0001099590)
Date: Sept. 23, 2014 · CIK: 0001099590 · Accession: 0000000000-14-047717
AI Filing Summary & Sentiment
Letter
September 23 , 2014 Via E -mail Pedro Arnt Chief Financial Officer MercadoLibre, Inc. Arias 3751, 7th Floor Buenos Aires, C1430CRG, Argentina
Re: MercadoLibre, Inc . Form 10 -K for the Fiscal Year Ended December 31, 201 3 Filed March 3, 2014 File No. 001 -33647
Dear Mr. Arnt :
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 persons who are responsible for the accuracy and adequ acy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephen Krikorian
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September 23 , 2014 Via E -mail Pedro Arnt Chief Financial Officer MercadoLibre, Inc. Arias 3751, 7th Floor Buenos Aires, C1430CRG, Argentina Re: MercadoLibre, Inc . Form 10 -K for the Fiscal Year Ended December 31, 201 3 Filed March 3, 2014 File No. 001 -33647 Dear Mr. Arnt : 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 persons who are responsible for the accuracy and adequ acy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephen Krikorian Stephen Krikorian Accounting Branch Chief cc: Marcelo Melamud Chief Accounting Officer