Company: DLO
Filing Date: 2025-01-24
Form Type: S-8
Source: 0000950103-25-000878
Chunk: 2

Company: dLocal Ltd
Filing Date: 2025-01-24
Form: S-8
Chunk 2
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 by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein (or in any other subsequently filed document which also is incorporated or deemed to be
incorporated by reference herein) modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this Registration Statement.

Item 5. Interests of Named Experts and Counsel

Not applicable.

Item 8. Exhibits

| Exhibit Number | Exhibit                                                                                                                                                                                                                                                                                 |
| 4.1            | Second Amended and Restated Memorandum and Articles of Association of DLocal Limited (incorporated herein by reference to Exhibit 3.1 to the Amendment to the Registrant’s Registration Statement on Form F-1, filed with the Commission on May 20, 2021 (Registration No. 333-255793)) |
| 5.1            | Opinion of Maples and Calder (Cayman) LLP (filed herewith)                                                                                                                                                                                                                              |
| 23.1           | Consent of Price Waterhouse & Co, S.R.L. Independent Registered Public Accounting Firm of Registrant (filed herewith)                                                                                                                                                                   |
| 23.2           | Consent of Maples and Calder (Cayman) LLP (included in Exhibit 5.1)                                                                                                                                                                                                                     |
| 24             | Power of Attorney (filed herewith)                                                                                                                                                                                                                                                      |
| 99.1           | DLocal Limited Amended and Restated 2020 Global Share Incentive Plan (incorporated herein by reference to Exhibit 99.1 to the Form S-8, Exchange Act File No. 333-261372)                                                                                                               |
| 107            | Filing Fee Table (filed herewith)                                                                                                                                                                                                                                                       |

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SIGNATURES</div>

Pursuant to the requirements of the Securities
Act of 1933, as amended (the “Securities Act”) the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the city of Montevideo, Uruguay, on this 24th day of January, 2025.

| DLocal Limited |                |                         |
| By: