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SEC Comment Letter 0000000000-23-000964 to dLocal Ltd (DLO) (CIK 0001846832) (DLO)

dLocal Ltd (DLO) (CIK 0001846832)
Date: Jan. 30, 2023 · CIK: 0001846832 · Accession: 0000000000-23-000964

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-40451

Date
January 30, 2023
Author
Diego Cabrera Canay
Form
UPLOAD
Company
dLocal Ltd (DLO) (CIK 0001846832)

Letter

United States securities and exchange commission logo January 30, 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 File No. 001-40451 Dear Diego Cabrera Canay: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
January 30, 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
File No. 001-40451
Dear Diego Cabrera Canay:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services