SEC Comment Letter 0000000000-23-010495 to Globant S.A. (GLOB) (CIK 0001557860) (GLOB)
Globant S.A. (GLOB) (CIK 0001557860)
Date: Sept. 22, 2023 · CIK: 0001557860 · Accession: 0000000000-23-010495
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File numbers found in text: 001-36535
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United States securities and exchange commission logo
September 22, 2023
Juan Ignacio Urthiague
Chief Financial Officer
Globant S.A.
37A Avenue J.F. Kennedy
L-1855 Luxembourg
Re:Globant S.A.
Form 20-F for the fiscal year ended December 31, 2022
filed February 28, 2023
File No. 001-36535
Dear Juan Ignacio Urthiague:
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 Energy & Transportation