SEC Comment Letter 0000000000-22-012520 to Cosan S.A. (CSAN) (CIK 0001430162) (CSAN)
Cosan S.A. (CSAN) (CIK 0001430162)
Date: Nov. 17, 2022 · CIK: 0001430162 · Accession: 0000000000-22-012520
AI Filing Summary & Sentiment
File numbers found in text: 001-40155
Letter
United States securities and exchange commission logo November 17, 2022 Ricardo Lewin Chief Financial Officer Cosan S.A. Av. Brigadeiro Faria Lima, 4,100 – 16th floor São Paulo – SP, 04538-132, Brazil Re:Cosan S.A. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed May 16, 2022 Form 6-K Filed August 12, 2022 File No. 001-40155 Dear Ricardo Lewin: 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
November 17, 2022
Ricardo Lewin
Chief Financial Officer
Cosan S.A.
Av. Brigadeiro Faria Lima, 4,100 – 16th floor
São Paulo – SP, 04538-132, Brazil
Re:Cosan S.A.
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed May 16, 2022
Form 6-K
Filed August 12, 2022
File No. 001-40155
Dear Ricardo Lewin:
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