Correspondence 0001104659-23-063467 from Lavoro Ltd (LVRO, LVROW) (CIK 0001945711) (LVRO)
Lavoro Ltd (LVRO, LVROW) (CIK 0001945711)
Date: May 23, 2023 · CIK: 0001945711 · Accession: 0001104659-23-063467
AI Filing Summary & Sentiment
File numbers found in text: 333-270791
Letter
Lavoro Limited
Av. Dr. Cardoso de Melo, 1450, 4th floor, office
São Paulo — SP, 04548-005, Brazil
May 23, 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: Nicholas Nalbantian
Donald Field
Re: Lavoro Limited
Registration Statement on Form F-1
File No. 333-270791
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-1 (File No. 333-270791), as amended, to 1:00 p.m. Eastern Time on May 25, 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 +1 (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
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Lavoro Limited
Av. Dr. Cardoso de Melo, 1450, 4th floor, office
401
São Paulo — SP, 04548-005,
Brazil
May 23, 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: Nicholas Nalbantian
Donald Field
Re:
Lavoro Limited
Registration Statement on Form F-1
File No. 333-270791
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-1 (File No. 333-270791), as amended, to 1:00 p.m. Eastern Time on May 25, 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
+1 (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