SEC Comment Letter 0000000000-24-001402 to Cosan S.A. (CSAN) (CIK 0001430162) (CSAN)
Cosan S.A. (CSAN) (CIK 0001430162)
Date: Feb. 5, 2024 · CIK: 0001430162 · Accession: 0000000000-24-001402
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo February 5, 2024 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, 2022 Filed April 24, 2023 File No. 1-40155 Dear Ricardo Lewin: We have completed our review of your filings. 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
February 5, 2024
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, 2022
Filed April 24, 2023
File No. 1-40155
Dear Ricardo Lewin:
We have completed our review of your filings. 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