SecProbe.io

CORRESP
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    Manuel Garciadiaz

    manuel.garciadiaz@davispolk.com

    Davis Polk & Wardwell llp

    450 Lexington Avenue

    New York, NY 10017

May 14, 2024

    Re:
    Patria
    Latin American Opportunity Acquisition Corp.

    Preliminary
    Proxy Statement on Schedule 14A

    Filed
    May 6, 2024

    File
No. 001-41321

U.S.
Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549-3628

 Attn: Benjamin
                                            Holt

                                            Isabel Rivera

Ladies
and Gentlemen:

On
behalf of Patria Latin American Opportunity Acquisition Corp., a Cayman Islands exempted company (the “Company”),
we are responding to the comments from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
in the Staff’s letter dated May 13, 2024 (the “Comment Letter”). On May 6, 2024, the Company publicly filed
its Preliminary Proxy Statement on Schedule 14A (the “Preliminary Proxy Statement”). In response to the comments set
forth in the Comment Letter, the Company has amended the Preliminary Proxy Statement and is submitting Amendment No. 1 to the Preliminary
Proxy Statement (“Amendment No. 1”) together with this response letter.

Set
forth below are the Company’s responses to the Staff’s comments. For convenience, the Staff’s comments are repeated
below in italics, followed by the Company’s response to the comments as well as a summary of the responsive actions taken. We have
included page numbers to refer to the location in Amendment No. 1 where the amended language addressing a particular comment appears.
Capitalized terms used but not defined within this letter have the meanings ascribed to them in Amendment No. 1.

Preliminary
Proxy Statement on Schedule 14A filed May 6, 2024

Risk
Factors, page 1

 1. We
                                            note your letter dated December 28, 2023, in response to a comment letter dated December
                                            19, 2023, relating to your Form 10-K for the year ended December 31, 2022, where you provided
                                            proposed disclosure that your sponsor is controlled by and has substantial ties with non
                                            U.S. persons and disclosing the accompanying risk of such ties to a potential initial business
                                            combination being subject to review by the Committee on Foreign Investment in the United
                                            States (CFIUS). Please revise your disclosure in the preliminary proxy statement to include
                                            the disclosure proposed in your December 28, 2023 response letter.

Response:
In response to the Staff’s comment, the Company has revised the disclosure on page 4 of Amendment No. 1.

In
the event the Extension Amendment Proposal is approved and we amend our Articles of Association, Nasdaq may delist our securities .
. . , page 3

 2. Please
                                            revise to disclose that your proposal to extend your termination date beyond 36 months from
                                            the effectiveness of your initial public offering registration statement does not comply
                                            with Nasdaq listing rules. Describe the risks of your non-compliance, including that your
                                            securities may be subject to suspension and delisting from the Nasdaq Global Market, and
                                            the consequences of any such suspension or delisting.

Response:
In response to the Staff’s comment, the Company has revised the disclosure on page 4 of Amendment No. 1.

*
* *

Please
do not hesitate to contact me at (212)-450-6095 or manuel.garciadiaz@davispolk.com if you have any questions regarding the foregoing
or if I can provide any additional information.

Very
truly yours,

    /s/ Manuel Garciadiaz

    Manuel Garciadiaz

cc: José
Augusto Gonçalves de Araújo Teixeira, Chief Executive Officer, Patria Latin American Opportunity Acquisition Corp.

May
                       14, 2024

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