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
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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.