SEC Comment Letter for Afya Ltd (AFYA) (CIK 0001771007) (AFYA) — Nov 3, 2022

Afya Ltd (AFYA) (CIK 0001771007)
Date: Nov. 3, 2022 · CIK: 0001771007 · Accession: 0000000000-22-011973

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AI Filing Summary & Sentiment

File numbers found in text: 001-38992

Date

November 3, 2022

Author

Not clearly detected

Form

UPLOAD

Company

Afya Ltd (AFYA) (CIK 0001771007)

Letter

United States securities and exchange commission logo November 3, 2022 Virgilio Gibbon Chief Executive Officer Afya Limited Alameda Oscar Niemeyer , No. 119 Room 504 Vila da Serra Nova Lima Minas Gerais – MG, Brazil Re:Afya Limited Form 20-F for Fiscal Year Ended December 31, 2021 Filed April 29, 2022 File No. 001-38992 Dear Virgilio Gibbon: 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 Trade & Services

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United States securities and exchange commission logo
November 3, 2022
Virgilio Gibbon
Chief Executive Officer
Afya Limited
Alameda Oscar Niemeyer , No. 119
Room 504
Vila da Serra
Nova Lima Minas Gerais – MG, Brazil
Re:Afya Limited
Form 20-F for Fiscal Year Ended December 31, 2021
Filed April 29, 2022
File No. 001-38992
Dear Virgilio Gibbon:
            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 Trade & Services

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