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
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File numbers found in text: 001-33647
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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