VIA EDGAR
April 13, 2021
Re: IRSA Inversiones y Representaciones Sociedad Anónima
Registration Statement on Form F-3
(File No. 333-251905)
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Jonathan Burr
Ladies and Gentlemen:
Pursuant to Rule 461 under the U.S. Securities Act of 1933, as amended, IRSA Inversiones y Representaciones Sociedad Anónima (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form F-3 filed on January 6, 2021 and amended on April 13, 2021 so that it will become effective as of 9:30 a.m. Eastern Standard Time on Thursday, April 15, 2021, or as soon thereafter as practicable.
The Registrant hereby acknowledges that Registrant and its management are responsible for the adequacy and accuracy of the disclosure in their filing, notwithstanding any review, comments, action or absence of action by the staff of the U.S. Securities and Exchange Commission.
Please do not hesitate to contact Jaime Mercado of Simpson Thacher & Bartlett LLP at (212) 455-3066 with any questions or if you require any additional information with respect to the foregoing.
Very truly yours,
IRSA INVERSIONES Y REPRESENTACIONES SOCIEDAD ANÓNIMA
By: /s/ Eduardo S. Elsztain
Name: Eduardo S. Elsztain
Title: Chairman of the Board of Directors
(Principal Executive Officer)