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Correspondence 0001104659-23-009448 from Lavoro Ltd (LVRO, LVROW) (CIK 0001945711) (LVRO)

Lavoro Ltd (LVRO, LVROW) (CIK 0001945711)
Date: Feb. 1, 2023 · CIK: 0001945711 · Accession: 0001104659-23-009448

AI Filing Summary & Sentiment

File numbers found in text: 333-267653

Date
February 1, 2023
Author
/s/ Daniel Fisberg
Form
CORRESP
Company
Lavoro Ltd (LVRO, LVROW) (CIK 0001945711)

Letter

Lavoro Limited

Av. Dr. Cardoso de Melo, 1450, 4th floor, office

São Paulo — SP, 04548-005, Brazil

February 1, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jeanne Bennett

Terence O'Brien

Alan Campbell

Tim Buchmiller

Re: Lavoro Limited

Registration Statement on Form F-4

File No. 333-267653

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lavoro Limited, a Cayman Islands exempted company (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form F-4 (File No. 333-267653), as amended, to 1:00 p.m. Eastern Time on February 3, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Manuel Garciadiaz of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

Please contact Manuel Garciadiaz of Davis Polk & Wardwell LLP at (212) 450-6095 or manuel.garciadiaz@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

Very truly yours,
/s/ Daniel Fisberg

Show Raw Text
CORRESP
1
filename1.htm

Lavoro Limited

Av. Dr. Cardoso de Melo, 1450, 4th floor, office
401

São Paulo — SP, 04548-005,
Brazil

February 1, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

 Attn: Jeanne Bennett

Terence O'Brien

Alan Campbell

Tim Buchmiller

    Re:
    Lavoro Limited

Registration Statement on Form F-4

File No. 333-267653

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Lavoro Limited, a Cayman Islands exempted company (the “Registrant”), hereby requests acceleration of effectiveness
of its registration statement on Form F-4 (File No. 333-267653), as amended, to 1:00 p.m. Eastern Time on February 3, 2023, or as soon
as practicable thereafter.

The Registrant hereby authorizes Manuel Garciadiaz of Davis Polk &
Wardwell LLP to orally modify or withdraw this request for acceleration.

Please contact Manuel Garciadiaz of Davis Polk & Wardwell LLP at
(212) 450-6095 or manuel.garciadiaz@davispolk.com with any questions you may have concerning this request, and please notify him when
this request for acceleration has been granted.

    Very truly yours,

    /s/ Daniel Fisberg

     Daniel Fisberg, Director, Lavoro Limited

    cc:

    Manuel Garciadiaz, Davis Polk & Wardwell LLP