Company: DLO
Filing Date: 2025-01-24
Form Type: S-8
Source: 0000950103-25-000878
Chunk: 0

Company: dLocal Ltd
Filing Date: 2025-01-24
Form: S-8
Chunk 0
---
<div align='center'>As filed with the Securities and Exchange Commission on January 24, 2025</div>

Registration No. 333-[______]

<div align='center'>UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-8

REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933

DLocal Limited

(Exact Name of Registrant as Specified in its Charter)</div>

| The Cayman Islands                                                         |                           | Not Applicable        |
| (State or Other Jurisdiction of                                            
 Incorporation or Organization)                                             |                           | -I.R.S. Employer      
 Identification Number |
|                                                                            | Dr. Luis Bonavita 1294    
 Montevideo, Uruguay 11300 |                       |
| (Address, Including Zip Code, of Registrant’s Principal Executive Offices) |                           |                       |

| DLocal Limited Amended and Restated 2020 Global Share Incentive Plan |
| Cogency Global Inc.                                                  
 122 E 42nd Street, 18th floor                                        
 New York, NY 10168                                                   
 (Name and Address of Agent For Service)                              
 (800) 221-0102                                                       
 (Telephone Number, including area code, of agent                     
 for service)                                                         |

| Copies to:                
 Maurice Blanco            
 Davis Polk & Wardwell LLP 
 450 Lexington Avenue      
 New York, NY 10017        
 (212) 450 4000            |

Indicate by checkmark whether the registrant is
a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See
the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and
“emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):

| Large accelerated filer  ☒                                              | Accelerated filer  ☐         |
| Non-accelerated filer  ☐  (Do not check if a smaller reporting company) | Smaller reporting company  ☐ |
|                                                                         | Emerging growth company  ☐   |

If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the