CORRESP 1 filename1.htm

 

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