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SEC Comment Letter for MERCADOLIBRE INC (MELI) (CIK 0001099590) (MELI) — Jul 6, 2017

MERCADOLIBRE INC (MELI) (CIK 0001099590)
Date: July 6, 2017 · CIK: 0001099590 · Accession: 0000000000-17-023538

AI Filing Summary & Sentiment

File numbers found in text: 001-33647

Date
July 5, 2017
Author
/s/ Stephen Krikorian
Form
UPLOAD
Company
MERCADOLIBRE INC (MELI) (CIK 0001099590)

Letter

Mail Stop 4561 July 5, 2017 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, 2016 Filed February 24, 2017 File No. 001-33647

Dear Mr. Arnt :

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
/s/ Stephen Krikorian

Show Raw Text
Mail Stop 4561
July 5, 2017

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, 2016
Filed February 24, 2017
File No. 001-33647

Dear Mr. Arnt :

We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.

Sincerely,

 /s/ Stephen Krikorian

Stephen Krikorian
Accounting Branch Chief
Office of Information Technologies
and Services