Correspondence 0001292814-24-003612 from CI&T Inc (CINT) (CIK 0001868995) (CINT)
CI&T Inc (CINT) (CIK 0001868995)
Date: Sept. 30, 2024 · CIK: 0001868995 · Accession: 0001292814-24-003612
AI Filing Summary & Sentiment
File numbers found in text: 001-41035
Referenced dates: September 20, 2024
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CORRESP
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filename1.htm
September 30, 2024
VIA EDGAR TRANSMISSION
Tyler Howes
James Lopez
Division of Corporation Finance
Office of Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
Re:
CI&T Inc.
Form 20-F for Fiscal Year Ended December 31, 2023
Filed March 28, 2024
File No. 001-41035
Dear Mr. Howes and Mr. Lopez:
Set forth below are the response of CI&T Inc. (“CI&T”
or the “Company”) to the comment of the staff (the “Staff”) of the Division of Corporation Finance of the Securities
and Exchange Commission (the “Commission”) in its letter dated September 20, 2024, with respect to CI&T’s annual
report on Form 20-F for the fiscal year ended December 31, 2023 (the “2023 Form 20-F”).
For your convenience, the text of the Staff’s comment
is set forth in bold below, followed by CI&T’s response.
Form 20-F for the Fiscal Year ended December 31, 2023
Item 6. Directors, Senior Management and Employees
B. Compensation
Compensation of Directors and Executive Officers, page 73
1.
It appears that you have not provided your disclosure about your recovery analysis in an Interactive Data File in accordance with Rule 405 of Regulation S-T and the EDGAR Filer Manual. In future filings where you conduct a recovery analysis, please also include the interactive data.
The Company acknowledges the Staff’s comment
and respectfully informs the Staff that in future filings where a recovery analysis is conducted, it will include the Interactive Data
File in accordance with Rule 405 of Regulation S-T and the EDGAR Filer Manual.
Mr. Tyler Howes
Mr. James Lopez
Page 2 of 2
If you have questions or require additional information, please
do not hesitate to contact me at + 55 19 2102 4500.
Very truly yours,
/s/ Stanley Rodrigues
Stanley Rodrigues
Chief Financial Officer
cc: Jonathan Mendes de Oliveira (Cleary Gottlieb Steen & Hamilton LLP)