Correspondence 0000950103-22-021071 from dLocal Ltd (DLO) (CIK 0001846832) (DLO)
dLocal Ltd (DLO) (CIK 0001846832)
Date: Dec. 16, 2022 · CIK: 0001846832 · Accession: 0000950103-22-021071
AI Filing Summary & Sentiment
File numbers found in text: 001-40451
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CORRESP
1
filename1.htm
December 16, 2022
Re:
DLocal Limited
Form 20-F for the Fiscal Year Ended December
31, 2021
Filed May 2, 2022
File No. 001-40451
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Linda Cvrkel
Rufus Decker
Ladies and Gentlemen:
DLocal Limited (“DLocal” or the “Company”)
confirms receipt of the comment letter provided by the staff (the “Staff”) of the Division of Corporation Finance of
the U.S. Securities and Exchange Commission, dated December 7, 2022 (the “Comment Letter”), containing the Staff’s
comments on the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2021.
The Company respectfully advises the Staff that
since it needs additional time to prepare thorough and sufficient responses to the Comment Letter, the Company respectfully requests an
extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter no later than January
6, 2023.
If you have any questions, please contact Manuel
Garciadiaz at 212-450-6095 or manuel.garciadiaz@davispolk.com or Drew Glover at 650 752 2052 or drew.glover@davispolk.com of Davis Polk
& Wardwell LLP, the Company’s U.S. legal counsel.
Sincerely yours,
DLocal Limited
By:
/s/ Diego Cabrera Canay
Name:
Diego Cabrera Canay
Title:
Chief Financial Officer
cc:
Manuel Garciadiaz
Drew Glover
Davis Polk & Wardwell LLP