SEC Comment Letter 0000000000-23-000328 to dLocal Ltd (DLO) (CIK 0001846832) (DLO)
dLocal Ltd (DLO) (CIK 0001846832)
Date: Jan. 12, 2023 · CIK: 0001846832 · Accession: 0000000000-23-000328
AI Filing Summary & Sentiment
File numbers found in text: 001-40451
Letter
United States securities and exchange commission logo January 12, 2023 Diego Cabrera Canay Chief Financial Officer DLocal Limited Dr. Luis Bonavita 1294 Montevideo, Uruguay 11300 Re:DLocal Limited Form 20-F for Fiscal Year Ended December 31, 2021 Filed May 2, 2022 Response dated January 6, 2023 File No. 001-40451 Dear Diego Cabrera Canay: We have reviewed your January 6, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 7, 2022 letter. Form 20-F for Fiscal Year Ended December 31, 2021 Consolidated Financial Statements 5. Segment Reporting, page F-28 1.Your response to comment 4 and your proposed disclosures included in Exhibit D to your response indicate that material non-current assets in other countries are described in Note 20. However, we were unable to locate these disclosures in Note 20. Please advise or revise.
FirstName LastNameDiego Cabrera Canay Comapany NameDLocal Limited January 12, 2023 Page 2 FirstName LastName Diego Cabrera Canay DLocal Limited January 12, 2023 Page 2 You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202) 551-3769 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
January 12, 2023
Diego Cabrera Canay
Chief Financial Officer
DLocal Limited
Dr. Luis Bonavita 1294
Montevideo, Uruguay 11300
Re:DLocal Limited
Form 20-F for Fiscal Year Ended December 31, 2021
Filed May 2, 2022
Response dated January 6, 2023
File No. 001-40451
Dear Diego Cabrera Canay:
We have reviewed your January 6, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
December 7, 2022 letter.
Form 20-F for Fiscal Year Ended December 31, 2021
Consolidated Financial Statements
5. Segment Reporting, page F-28
1.Your response to comment 4 and your proposed disclosures included in Exhibit D to your
response indicate that material non-current assets in other countries are described in Note
20. However, we were unable to locate these disclosures in Note 20. Please advise or
revise.
FirstName LastNameDiego Cabrera Canay
Comapany NameDLocal Limited
January 12, 2023 Page 2
FirstName LastName
Diego Cabrera Canay
DLocal Limited
January 12, 2023
Page 2
You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202) 551-3769
with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services