SEC Comment Letter 0000000000-24-011983 to JBS S.A. (CIK 0001450123)
JBS S.A. (CIK 0001450123)
Date: Oct. 28, 2024 · CIK: 0001450123 · Accession: 0000000000-24-011983
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File numbers found in text: 333-155412
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October 28, 2024
Guilherme Perboyre Cavalcanti
Chief Financial Officer
JBS S.A.
Av. Marginal Direita do Tietê 500, Bloco I, 3rd Floor
CEP 05118-100
São Paulo, SP, Brazil
Re:JBS S.A.
Annual Report on Form 20-F
For the Year Ended December 31, 2023
File No. 333-155412
Dear Guilherme Perboyre Cavalcanti:
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 Manufacturing
cc:John Vetterli