SEC Company Response from Vitru Ltd (CIK 0001805012) — Sep 14, 2020
Vitru Ltd (CIK 0001805012)
Date: Sept. 14, 2020 · CIK: 0001805012 · Accession: 0000950103-20-017913
AI Filing Summary & Sentiment
File numbers found in text: 333-248272
Letter
VIA EDGAR Office of Financial Services Division of Corporation Finance Lilyanna Peyser, Special Counsel Re: Vitru Limited Registration Statement on Form F-1, as amended File No. 333-248272
Dear Ms. Lopez and Ms. Peyser:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vitru Limited (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-248272) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m., Eastern Standard Time, on September 16, 2020, or as soon as practicable thereafter. The Company hereby authorizes Manuel Garciadiaz of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
The Company requests that we be notified of such effectiveness by a telephone call to Mr. Garciadiaz at +1 212 450-6095 and that such effectiveness also be confirmed in writing.
Very
truly yours,
Vitru
Limited
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CORRESP
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filename1.htm
September 14, 2020
VIA EDGAR
Office of Financial Services
Division of Corporation Finance
U.S. Securities and Exchange
Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Jennifer Lopez, Staff Attorney
Lilyanna Peyser, Special Counsel
Re: Vitru Limited
Registration
Statement on Form F-1, as amended
File No. 333-248272
Dear Ms. Lopez and Ms. Peyser:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Vitru Limited (the “Company”), hereby requests that
the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-248272) (the “Registration
Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become
effective at 4:00 p.m., Eastern Standard Time, on September 16, 2020, or as soon as practicable thereafter. The Company hereby
authorizes Manuel Garciadiaz of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally.
By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.
The Company
requests that we be notified of such effectiveness by a telephone call to Mr. Garciadiaz at +1 212 450-6095 and that such
effectiveness also be confirmed in writing.
Very
truly yours,
Vitru
Limited
By:
/s/ Carlos Henrique Boquimpani de Freitas
Name:
Carlos Henrique Boquimpani de Freitas
Title:
Chief Financial Officer