Simpson Thacher & BartlettLLP
AV.PRES.JUSCELINOKUBITSCHEK, 1455
12°ANDAR,CONJ. 121
SÃOPAULO,SP,BRASIL 04543-011
TELEPHONE: +55-11-3546-1000
FACSIMILE: +55-11-3546-1002
DIRECT DIAL NUMBER +1 (212) 455-2295 | E-MAIL ADDRESS GCALHEIROS@STBLAW.COM |
May 3, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | VTEX |
Confidential Submission of the Draft Registration Statement on Form F-1
Submitted May 3, 2021
CIK No. 0001793663
Ladies and Gentlemen:
On behalf of our client, VTEX (the “Company”), a Cayman Islands exempted company with limited liability, we have confidentially submitted a draft registration statement on Form F-1 (the “Draft Registration Statement”) relating to a proposed initial public offering (“IPO”) of the Company’s Class A common shares via EDGAR to the Securities and Exchange Commission (the “Commission”) for confidential review pursuant to the Jumpstart Our Business Startups Act (the “JOBS Act”).
The Company confirms that it is an “emerging growth company,” 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 “Act”).
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.
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.
2 | May 3, 2021 |
Please do not hesitate to contact me at +1 (212) 455-2295 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.
Very truly yours,
/s/ Grenfel S. Calheiros
Grenfel S. Calheiros
cc: | Geraldo do Carmo Thomaz Júnior, Co-Chief Executive Officer, VTEX |
Mariano Gomide de Faria, Co-Chief Executive Officer, VTEX
André Spolidoro Ferreira Gomes, Chief Financial Officer, VTEX
S. Todd Crider, Simpson Thacher & Bartlett LLP
Caren Macohin, Pricewaterhouse Coopers Auditores Independentes