United
States



SECURITIES
AND EXCHANGE COMMISSION



Washington,
D.C. 20549



Amendment
No. 1 to



FORM
20-F/A



☐ REGISTRATION
STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934



OR



☒ ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934



For
the fiscal year ended June 30, 2018



OR



☐ TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934



OR



☐ SHELL
COMPANY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES AND EXCHANGE ACT OF 1934



Date
of event requiring this shell company report ___



For
the transition period from ____ to ____



Commission
file number 001-29190



CRESUD
SOCIEDAD ANONIMA COMERCIAL INMOBILIARIA FINANCIERA Y AGROPECUARIA



(Exact
name of Registrant as specified in its charter)



CRESUD
INC.



(Translation
of registrant’s name into English)



Republic
of Argentina



(Jurisdiction
of incorporation or organization)



Moreno
877, 23rd Floor, (C1091AAQ) Ciudad Autónoma de Buenos Aires, Argentina



(Address
of principal executive offices)



Matias
Ivan Gaivironsky - Chief Financial and Administrative Officer



Tel
(+ 54 11) 4323 7449 ; ir@cresud.com.ar



Moreno
877, 24th Floor, (C1091AAQ) Ciudad Autónoma de Buenos Aires, Argentina



(Name,
Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)



Securities
registered or to be registered pursuant to Section 12(b) of the Act:



|Title
    of each class                                                            |  |  | Name
    of each exchange on which registered        
|---------------------------------------------------------------------------------- |  |  | -----------------------------------------------------
|American
    Depositary Shares (ADSs), each representingten shares of Common Stock |  |  | Nasdaq
    National Market of theNasdaq Stock Market 
|Common
    Stock, par value Ps.1.00 per share                                      |  |  | Nasdaq
    National Market of theNasdaq Stock Market*



*
Not for trading, but only in connection with the registration of American Depositary Shares pursuant to the requirements of the
Securities and Exchange Commission.



Securities
registered or to be registered pursuant to Section 12(g) of the Act: None



Securities
for which there is a reporting obligation pursuant to Section 15(d) of the Act: None



Indicate
the number of outstanding shares of the issuer’s common stock as of June 30, 2018: 501,642,804



Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act:



☐
Yes ☒  No



If
this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant
to Section 13 or 15 (d) of the Securities Exchange Act of 1934.



☒ Yes
☐ No



Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.



☒
Yes ☐ No



Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (232.405 of this chapter) during the preceding
12 months (or for such shorter period that the registrant was required to submit and post such files).



☐ Yes
☒  No



Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition
of †œaccelerated filer and large accelerated filer† in Rule 12b-2 of the Exchange Act. (check one):



Large
accelerated filer             ☐ Accelerated filer ☒          
Non-accelerated filer ☐



Emerging
growth company ☐



If
an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, 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 13(a) of the Exchange Act. ☐



† The
term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards
Board to its Accounting Standards Codification after April 5, 2012.



Indicate
by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:



|U.S.
    GAAP ☐ | International
    Financial Reporting Standards as issued
    by the International Accounting Standards Board | Other
    ☐
|--------------- | ------------------------------------------------------------------------------------------------------------- | -----------



If
“Other” has been checked in response to the previous question, indicate by check mark which financial statement item
the registrant has elected to follow.



☐
Item 17 ☐ Item 18



If
this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange
Act). ☐ Yes ☒ No



(APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)



Indicate
by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 23 or 15(d) of the
Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by the court.



Yes
☐ No ☐



Please
send copies of notices and communications from the Securities and Exchange Commission to:



|Carolina
    Zang                                         |  | David
    Williams                        
|--------------------------------------------------------- |  | ------------------------------------------
|                                                          |  | Jaime
    Mercado                         
|Zang
    Vergel & Viñes Abogados                          |  | Simpson
    Thacher & Bartlett LLP        
|Florida
    537 piso 18oC1005AAK Buenos Aires, Argentina. |  | 425
    Lexington AvenueNew York, NY 10019











Explanatory
Note



CRESUD
SOCIEDAD ANONIMA COMERCIAL INMOBILIARIA FINANCIERA Y AGROPECUARIA(the “Company” ), is filing this Amendment No. 1 (“Amendment No. 1” ) to its Annual Report on Form
20-F for the fiscal year ended  June 30, 2018 (the “Form 20-F” ), which was originally filed with the Securities
and Exchange Commission (the “SEC” ) on October 31, 2018, to submit the Interactive Data File (as defined in Rule
11 of Regulation S-T) with respect to the audited consolidated financial statements of the Company for that fiscal year as Exhibit
101 to the Form 20-F in accordance with Rule 405 of Regulation S-T.



Except
as set forth above, this Amendment No. 1 does not modify or update any of the disclosures in the Form 20-F. This  Amendment
No. 1 speaks as of the time of filing of the Form 20-F, does not reflect events that may have occurred subsequent to such filing,
and does not modify or update in any way disclosures made in the Form 20-F.



Item
19. Exhibits



Documents
filed as exhibits to this Amendment No.1 to Form 20-F:



|Exhibit
No. | Description
of Exhibit                                     
|----------- | -----------------------------------------------------------
|            |                                                            
|101.INS*    | XBRL
    Instance Document                                 
|101.SCH*    | XBRL
    Taxonomy Extension Schema Linkbase Document       
|101.CAL*    | XBRL
    Taxonomy Extension Calculation Linkbase Document  
|101.DEF*    | XBRL
    Taxonomy Extension Definition Linkbase Document   
|101.LAB*    | XBRL
    Taxonomy Extension Label Linkbase Document        
|101.PRE*    | XBRL
    Taxonomy Extension Presentation Linkbase Document.













SIGNATURES



The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F/A and that it has duly caused and authorized
the undersigned to sign this annual report on its behalf.



|                            | CRESUD
    SOCIEDAD ANONIMA COMERCIAL INMOBILIARIA FINANCIERA Y AGROPECUARIA |                                                     
|--------------------------- | ---------------------------------------------------------------------------- | ----------------------------------------------------
|                            |                                                                              |                                                     
|Date:
    November 29, 2018 | By:                                                                          | /s/
    Matias I. Gaivironsky                       
|                            |                                                                              | Name
    Matias I. Gaivironsky                      
|                            |                                                                              | Title
    Chief Financial and Administrative Officer