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Manuel Garciadiaz
Davis Polk & Wardwell LLP | 212 450 6095 tel |
450 Lexington Avenue | 212 450 6858 fax |
New York, NY 10017 | manuel.garciadiaz@davispolk.com |
January 22, 2020
Re: | Afya Limited |
| Confidential Submission of the Draft Registration Statement on Form F-1 |
| Submitted January 22, 2020 |
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
On behalf of our client, Afya Limited (the “Company”), an exempted company with limited liability incorporated under the laws of the Cayman Islands, we have confidentially submitted a draft registration statement on Form F-1 (the “Draft Registration Statement”) relating to a proposed public offering of the Company’s Class A common shares via EDGAR to the Securities and Exchange Commission (the “Commission”) for confidential review. A formal filing of the Registration Statement will be made at a later date.
The review partner for this submission at the Company’s audit firm, Ernst & Young Auditores Independentes S.S., is Tomas Menezes, who can be reached at +55 31 3232 2102.
Please do not hesitate to contact me at 212-450-6095 or manuel.garciadiaz@davispolk.com or Konstantinos Papadopoulos at 212-450-6189 or konstantinos.papadopoulos@davispolk.com if you have any questions regarding the foregoing or if I can provide any additional information.