<SEC-DOCUMENT>0001654954-21-004124.txt : 20210513
<SEC-HEADER>0001654954-21-004124.hdr.sgml : 20210513
<ACCEPTANCE-DATETIME>20210413160737
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001654954-21-004124
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210413

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IRSA INVESTMENTS & REPRESENTATIONS INC
		CENTRAL INDEX KEY:			0000933267
		STANDARD INDUSTRIAL CLASSIFICATION:	LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BOLIVAR 108
		CITY:			BUENOS AIRES
		STATE:			C1
		ZIP:			C1066AAD
		BUSINESS PHONE:		00541143237449

	MAIL ADDRESS:	
		STREET 1:		BOLIVAR 108
		CITY:			BUENOS AIRES
		STATE:			C1
		ZIP:			C1066AAD
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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VIA EDGAR</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">April
13, 2021</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Re:
IRSA Inversiones y Representaciones Sociedad
An&#xF3;nima</font></div>
<div style="text-align: left; margin-left: 324px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Registration
Statement on Form F-3</font></div>
<div style="text-align: left; margin-left: 324px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(File
No. 333-251905)</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">U.S.
Securities and Exchange Commission</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Division
of Corporation Finance</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">100 F
Street, N.E.</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Washington,
D.C. 20549-7010</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Attention:
Jonathan Burr</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Ladies
and Gentlemen:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Pursuant
to Rule 461 under the U.S. Securities Act of 1933, as amended, IRSA
Inversiones y Representaciones Sociedad An&#xF3;nima (the
&#x201C;Registrant&#x201D;) hereby requests acceleration of the
effectiveness of the above-referenced Registration Statement on
Form F-3 filed on January 6, 2021 and amended on April 13, 2021 so
that it will become effective as of 9:30 a.m. Eastern Standard Time
on Thursday, April 15, 2021, or as soon thereafter as
practicable.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">The
Registrant hereby acknowledges that Registrant and its management
are responsible for the adequacy and accuracy of the disclosure in
their filing, notwithstanding any review, comments, action or
absence of action by the staff of the U.S. Securities and Exchange
Commission.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Please
do not hesitate to contact Jaime Mercado of Simpson Thacher &amp;
Bartlett LLP at (212) 455-3066 with any questions or if you require
any additional information with respect to the
foregoing.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Very
truly yours,</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">IRSA
INVERSIONES Y REPRESENTACIONES SOCIEDAD AN&#xD3;NIMA</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">By: /s/
Eduardo S. Elsztain</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Name:
Eduardo S. Elsztain</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Title:
Chairman of the Board of Directors</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(Principal
Executive Officer)</font></div>
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