SEC Comment Letter 0000000000-23-001806 to JBS N.V. (JBS)
JBS N.V.
Date: Feb. 23, 2023 · CIK: 0001791942 · Accession: 0000000000-23-001806
AI Filing Summary & Sentiment
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Letter
United States securities and exchange commission logo February 23, 2023 Gilberto Tomazoni Chief Executive Officer JBS B.V. Stroombaan 16, 5th Floor 1181 VX, Amstelveen, Netherlands Re:JBS B.V. Amendment No. 3 to Draft Registration Statement on Form F-4 Submitted February 16, 2023 CIK No. 001791942 Dear Gilberto Tomazoni: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 3 to Draft Registration Statement Management Compensation of Executive Officers and Directors, page 150 1.Please update your disclosure to include JBS S.A.'s executive compensation for its most recently completed fiscal year. See Item 6.B. of Form 20-F.
FirstName LastNameGilberto Tomazoni Comapany NameJBS B.V. February 23, 2023 Page 2 FirstName LastName Gilberto Tomazoni JBS B.V. February 23, 2023 Page 2 You may contact Beverly Singleton at 202-551-3328 or Claire Erlanger at 202-551- 3301 if you have questions regarding comments on the financial statements and related matters. Please contact Jennifer Angelini at 202-551-3047 or Geoffrey Kruczek at 202-551- 3641 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: John Vetterli
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United States securities and exchange commission logo
February 23, 2023
Gilberto Tomazoni
Chief Executive Officer
JBS B.V.
Stroombaan 16, 5th Floor
1181 VX, Amstelveen, Netherlands
Re:JBS B.V.
Amendment No. 3 to Draft Registration Statement on Form F-4
Submitted February 16, 2023
CIK No. 001791942
Dear Gilberto Tomazoni:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 3 to Draft Registration Statement
Management
Compensation of Executive Officers and Directors, page 150
1.Please update your disclosure to include JBS S.A.'s executive compensation for its most
recently completed fiscal year. See Item 6.B. of Form 20-F.
FirstName LastNameGilberto Tomazoni
Comapany NameJBS B.V.
February 23, 2023 Page 2
FirstName LastName
Gilberto Tomazoni
JBS B.V.
February 23, 2023
Page 2
You may contact Beverly Singleton at 202-551-3328 or Claire Erlanger at 202-551-
3301 if you have questions regarding comments on the financial statements and related
matters. Please contact Jennifer Angelini at 202-551-3047 or Geoffrey Kruczek at 202-551-
3641 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: John Vetterli