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Correspondence 0001193125-24-263448 from Brazil Potash Corp. (GRO)

Brazil Potash Corp.
Date: Nov. 21, 2024 · CIK: 0001472326 · Accession: 0001193125-24-263448

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File numbers found in text: 333-281663

Date
November 21, 2024
Author
Title: Director
Form
CORRESP
Company
Brazil Potash Corp.

Letter

VIA EDGAR Division of Corporation Finance Division of Corporation Finance Office of Energy and Transportation Re: Brazil Potash Corp. Registration Statement on Form F-1 File No. 333-281663 Withdrawal of Request for Acceleration of Effectiveness

Dear Mr. Purcell:

Reference is made to our letter, filed as correspondence via EDGAR on November 20, 2024, in which we joined the request by Brazil Potash Corp., a corporation incorporated and existing under the laws of the Province of Ontario, Canada (the “Registrant”), for acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (as amended, the “Registration Statement”). We hereby formally withdraw our previous request for acceleration.

[Signature page to follow]

Very truly yours,
Cantor Fitzgerald & Co.

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CORRESP
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CORRESP

 November 21, 2024

VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

Washington, D.C. 20549

Attn:
 Michael Purcell

Division of Corporation Finance

Office of Energy and Transportation

Re:
 Brazil Potash Corp.

Registration Statement on Form F-1

File No. 333-281663

Withdrawal of Request for Acceleration of Effectiveness

Dear Mr. Purcell:

 Reference is made to our
letter, filed as correspondence via EDGAR on November 20, 2024, in which we joined the request by Brazil Potash Corp., a corporation incorporated and existing under the laws of the Province of Ontario, Canada (the
“Registrant”), for acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (as amended, the “Registration Statement”). We hereby formally
withdraw our previous request for acceleration.

 [Signature page to follow]

Very truly yours,

Cantor Fitzgerald & Co.

By:

/s/ Sage Kelly

Name: Sage Kelly

Title: Global Head of Investment Banking

Banco Bradesco BBI S.A.

By:

/s/ Camila Machado Grimaldi

 Name: Camila Machado Grimaldi

 Title: Director

 For themselves and as Representatives of the other Underwriters to be named in Schedule A to the Underwriting
Agreement between the Company and the Underwriters named therein