April 4, 2017
Via EDGAR
Susan Block
Attorney-Advisor
Division of Corporation Finance
Office of Transportation and Leisure
Securities and Exchange Commission
Mail Stop 3561
100 F Street N.E.
Washington, DC 20549
Re: Azul S.A.
Registration Statement on Form F-1 (File No. 333-215908)
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Azul S.A., asociedade por ações organized under the laws of the Federative Republic of Brazil (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-215908) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission (the “Commission”) so that the Registration Statement will become effective at 9:00 AM, Eastern Time, on April 6, 2017, or as soon as practicable thereafter.
Very truly yours,
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Azul S.A. | ||||||
By: | /S/ JOANNA CAMET PORTELLA | |||||
Name: | Joanna Camet Portella | |||||
Title: | General Counsel and Attorney-in-Fact |