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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

Date
December 16, 2022
Author
DLocal Limited
Form
CORRESP
Company
dLocal Ltd (DLO) (CIK 0001846832)

Letter

Re:

December 16, 2022

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

Show Raw Text
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