SEC Comment Letter for MERCADOLIBRE INC (MELI) (CIK 0001099590) (MELI) — Sep 8, 2022

MERCADOLIBRE INC (MELI) (CIK 0001099590)
Date: Sept. 8, 2022 · CIK: 0001099590 · Accession: 0000000000-22-009790

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File numbers found in text: 001-33647

Date

September 8, 2022

Author

Pedro Arnt

Form

UPLOAD

Company

MERCADOLIBRE INC (MELI) (CIK 0001099590)

Letter

United States securities and exchange commission logo September 8, 2022 Pedro Arnt Chief Financial Officer MercadoLibre, Inc. WTC Free Zone Dr. Luis Bonavita 1294, Of. 1733, Tower II Montevideo, Uruguay 11300 Re:MercadoLibre, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 23, 2022 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, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
September 8, 2022
Pedro Arnt
Chief Financial Officer
MercadoLibre, Inc.
WTC Free Zone
Dr. Luis Bonavita 1294, Of. 1733, Tower II
Montevideo, Uruguay 11300
Re:MercadoLibre, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 23, 2022
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,
Division of Corporation Finance
Office of Trade & Services

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