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SEC Comment Letter 0000000000-24-008656 to Eve Holding, Inc. (EVEX)

Eve Holding, Inc.
Date: July 30, 2024 · CIK: 0001823652 · Accession: 0000000000-24-008656

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File numbers found in text: 333-281021

Date
July 30, 2024
Author
Eduardo Coutu
Form
UPLOAD
Company
Eve Holding, Inc.

Letter

July 30, 2024 Eduardo Coutu Chief Financial Officer Eve Holding, Inc. 1400 General Aviation Drive Melbourne, FL 32935 Re:Eve Holding, Inc. Registration Statement on Form S-3 Filed on July 26, 2024 File No. 333-281021 Dear Eduardo Coutu: 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 Bradley Ecker at 202-551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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July 30, 2024
Eduardo Coutu
Chief Financial Officer
Eve Holding, Inc.
1400 General Aviation Drive
Melbourne, FL 32935
Re:Eve Holding, Inc.
Registration Statement on Form S-3
Filed on July 26, 2024
File No. 333-281021
Dear Eduardo Coutu:
            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 Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing