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SEC Company Response from Despegar.com, Corp. (DESP) (CIK 0001703141) — Sep 1, 2022

Despegar.com, Corp. (DESP) (CIK 0001703141)
Date: Sept. 1, 2022 · CIK: 0001703141 · Accession: 0001193125-22-236660

AI Filing Summary & Sentiment

File numbers found in text: 001-38209

Referenced dates: August 9, 2022

Date
September 1, 2022
Author
/s/ Juan F. Méndez
Form
CORRESP
Company
Despegar.com, Corp. (DESP) (CIK 0001703141)

Letter

VIA EDGAR Office of Energy & Transportation Division of Corporate Finance Despegar.com, Corp. Form 20-F for the Fiscal Year Ended December 21, 2021 Filed April 29, 2022 File No. 001-38209

Dear Ms. Guobadia and Mr. Rodriguez:

On behalf of our client, Despegar.com, Corp. (the “Company”), we are responding to your letter dated August 9, 2022 concerning the Form 20-F for the fiscal year ended December 31, 2021 filed by the Company. In that letter, you asked that the Company respond to the comments within 10 business days or advise the staff when it will respond. During our telephonic conversation on August 22, 2022, we advised the staff that the Company expected to respond no later than September 7, 2022.

At this time, we respectfully advise the staff that the Company is not in a position to respond by that date, as it continues to work on its response in order to respond fully to the comments in your letter. The Company currently expects to respond no later than September 21, 2022, and kindly requests an extension until that date. In the meantime, please do not hesitate to contact me at 212-455-2579.

* * *

BEIJING

HONG KONG

HOUSTON

LONDON

LOS ANGELES

PALO ALTO

SÃO PAULO

TOKYO

WASHINGTON, D.C.

SECURITIES AND EXCHANGE COMMISSION

September 1, 2022

Sincerely,
/s/ Juan F. Méndez

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 Simpson Thacher & Bartlett LLP

 425 LEXINGTON AVENUE

NEW YORK, NY 10017-3954

 TELEPHONE: +1-212-455-2000

 FACSIMILE: +1-212-455-2502

 Direct Dial Number

 +1-212-455-2579

 E-mail Address

jmendez@stblaw.com

 September 1, 2022

VIA EDGAR

 Ms. Yolanda Guobadia and
Mr. Gus Rodriguez

 Office of Energy & Transportation

Division of Corporate Finance

 U.S. Securities and Exchange
Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Re:
 Letter dated August 9, 2022 concerning

Despegar.com, Corp.

Form 20-F for the Fiscal Year Ended December 21, 2021

Filed April 29, 2022

File No. 001-38209

Dear Ms. Guobadia and Mr. Rodriguez:

On behalf of our client, Despegar.com, Corp. (the “Company”), we are responding to your letter dated August 9, 2022 concerning
the Form 20-F for the fiscal year ended December 31, 2021 filed by the Company. In that letter, you asked that the Company respond to the comments within 10 business days or advise the staff when it will
respond. During our telephonic conversation on August 22, 2022, we advised the staff that the Company expected to respond no later than September 7, 2022.

At this time, we respectfully advise the staff that the Company is not in a position to respond by that date, as it continues to work on its
response in order to respond fully to the comments in your letter. The Company currently expects to respond no later than September 21, 2022, and kindly requests an extension until that date. In the meantime, please do not hesitate to contact
me at 212-455-2579.

 * * *

BEIJING

HONG KONG

HOUSTON

LONDON

LOS ANGELES

PALO ALTO

SÃO PAULO

TOKYO

WASHINGTON, D.C.

 SECURITIES AND EXCHANGE
COMMISSION

2

 September 1, 2022

 Sincerely,

 /s/ Juan F. Méndez

 Juan F. Méndez

 Simpson Thacher & Bartlett LLP

cc:
 Despegar.Com, Corp.

c/o Alberto López Gaffney, Chief Financial Officer

Mariano Scagliarini, General Counsel

María Bettina Zubin, VP Financial Controller

Eduardo Alfredo Loiácono, Price Waterhouse & Co. S.R.L.