<SEC-DOCUMENT>0000950123-21-005236.txt : 20210817
<SEC-HEADER>0000950123-21-005236.hdr.sgml : 20210817
<ACCEPTANCE-DATETIME>20210503165520
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ACCESSION NUMBER:		0000950123-21-005236
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210503

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VTEX
		CENTRAL INDEX KEY:			0001793663
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		C/O CAMPBELLS CORPORATE SERVICES LIMITED
		STREET 2:		FLOOR 4, WILLOW HOUSE, CRICKET SQUARE
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-9010
		BUSINESS PHONE:		0000000000

	MAIL ADDRESS:	
		STREET 1:		C/O CAMPBELLS CORPORATE SERVICES LIMITED
		STREET 2:		FLOOR 4, WILLOW HOUSE, CRICKET SQUARE
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-9010
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Simpson Thacher&nbsp;&amp; Bartlett <SMALL>LLP</SMALL> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>AV</SMALL>. <SMALL>PRES</SMALL>. <SMALL>JUSCELINO</SMALL> <SMALL>KUBITSCHEK</SMALL>, 1455 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">12&deg; <SMALL>ANDAR</SMALL>, <SMALL>CONJ</SMALL>. 121 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>S&Atilde;O</SMALL> <SMALL>PAULO</SMALL>, <SMALL>SP</SMALL>, <SMALL>BRASIL</SMALL> <FONT STYLE="white-space:nowrap">04543-011</FONT> </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>TELEPHONE</SMALL>: <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+55-11-3546-1000</FONT></FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><SMALL>FACSIMILE</SMALL>: <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">+55-11-3546-1002</FONT></FONT> </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">DIRECT DIAL NUMBER</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">+1 (212) <FONT
STYLE="white-space:nowrap">455-2295</FONT></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><FONT STYLE="white-space:nowrap">E-MAIL</FONT> ADDRESS</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">GCALHEIROS@STBLAW.COM</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May&nbsp;3, 2021 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA EDGAR
</B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C.
20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">VTEX </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Confidential Submission of the Draft Registration Statement on Form <FONT STYLE="white-space:nowrap">F-1</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Submitted May&nbsp;3, 2021 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">CIK
No.&nbsp;0001793663 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On behalf of our
client, VTEX (the &#147;Company&#148;), a Cayman Islands exempted company with limited liability, we have confidentially submitted a draft registration statement on Form <FONT STYLE="white-space:nowrap">F-1</FONT> (the &#147;Draft Registration
Statement&#148;) relating to a proposed initial public offering (&#147;IPO&#148;) of the Company&#146;s Class&nbsp;A common shares via EDGAR to the Securities and Exchange Commission (the &#147;Commission&#148;) for confidential review pursuant to
the Jumpstart Our Business Startups Act (the &#147;JOBS Act&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company confirms that it is an &#147;emerging growth company,&#148; as defined in
the JOBS Act and its securities have not been previously sold pursuant to an effective registration statement under the Securities Act of 1933, as amended (the &#147;Act&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">A formal filing of the Registration Statement will be made at a later date, which in no event will be later than 15 days before the Company commences its
roadshow. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The review partner for this submission at the current audit firm, Pricewaterhouse Coopers Auditores Independentes, is Caren Macohin, who can be
reached at +55 21 3232 1189 or caren.macohin@pwc.com. </P>
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<TD VALIGN="top" ALIGN="center">2</TD>
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<TD VALIGN="top" ALIGN="right">May 3, 2021</TD></TR></TABLE> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Please do not hesitate to contact me at +1 (212) <FONT STYLE="white-space:nowrap">455-2295</FONT> or
gcalheiros@stblaw.com, or Paulo F. Cardoso at +55 11 3546-1007 or paulo.cardoso@stblaw.com if you have any questions regarding the foregoing or if you require any additional information. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>/s/ Grenfel S.
Calheiros&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Grenfel S. Calheiros </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Geraldo do Carmo Thomaz J&uacute;nior, <FONT STYLE="white-space:nowrap">Co-Chief</FONT> Executive Officer, VTEX
</P></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Mariano Gomide de Faria, <FONT STYLE="white-space:nowrap">Co-Chief</FONT> Executive Officer, VTEX </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Andr&eacute; Spolidoro Ferreira Gomes, Chief Financial Officer, VTEX </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">S. Todd Crider, Simpson Thacher &amp; Bartlett LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Caren Macohin, Pricewaterhouse Coopers Auditores Independentes </P>
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