SEC Comment Letter for Vitru Ltd (CIK 0001805012) — Oct 29, 2021
Vitru Ltd (CIK 0001805012)
Date: Oct. 29, 2021 · CIK: 0001805012 · Accession: 0000000000-21-013184
AI Filing Summary & Sentiment
File numbers found in text: 333-260480
Letter
United States securities and exchange commission logo October 29, 2021 Carlos Freitas Chief Financial Officer Vitru Limited Rodovia José Carlos Daux, 5500, Torre Jurerê A, 2nd floor Saco Grande, Florianópolis, State of Santa Catarina Brazil 88032-005 Re:Vitru Limited Registration Statement on Form F-3 Filed October 25, 2021 File No. 333-260480 Dear Mr. Freitas: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Ryan Lichtenfels at 202-551-6001 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
October 29, 2021
Carlos Freitas
Chief Financial Officer
Vitru Limited
Rodovia José Carlos Daux, 5500, Torre Jurerê A, 2nd floor
Saco Grande, Florianópolis, State of Santa Catarina
Brazil 88032-005
Re:Vitru Limited
Registration Statement on Form F-3
Filed October 25, 2021
File No. 333-260480
Dear Mr. Freitas:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Ryan Lichtenfels at 202-551-6001 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services