SEC Company Response from Vitru Ltd (CIK 0001805012) — Oct 29, 2021
Vitru Ltd (CIK 0001805012)
Date: Oct. 29, 2021 · CIK: 0001805012 · Accession: 0000950103-21-016941
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File numbers found in text: 333-260480
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CORRESP
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filename1.htm
October 29, 2021
VIA EDGAR
Office of Trade & Services
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Vitru Limited
Registration Statement on Form F-3
File No. 333-260480
Ladies and Gentlemen:
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-3 (File No. 333-260480) (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 November 2, 2021, 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.
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