dLocal Ltd — Regulatory Filings 2021

Oct 18, 2021

CORRESP 1 filename1.htm

October 18, 2021

VIA EDGAR

Office of Financial Services

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549 Attn: Donald Field

Re:
Registration Statement on Form F-1
File No. 333-260324

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, DLocal Limited (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-260324) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:30 p.m., Eastern Standard Time, on October 20, 2021, or as soon as practicable thereafter. The Company hereby authorizes Manuel Garciadiaz of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.

The Company requests that we be notified of such effectiveness by a telephone call to Mr. Garciadiaz at +1 212 450-6095 and that such effectiveness also be confirmed in writing.

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Very truly yours,

/s/ Diego Cabrera Canay
Name:	Diego Cabrera Canay
Title:	Chief Financial Officer

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