# EDGAR Filing Document

**Accession Number:** 0001846832
**File Stem:** 0000000000-23-000328
**Filing Date:** 2023-1
**Character Count:** 5188
**Document Hash:** c98bfcee292ba6785173fd66e8570b44
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000328.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0000000000-23-000328

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230112

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** dLocal Ltd
- **CENTRAL INDEX KEY:** 0001846832
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** DR. LUIS BONAVITA, 1294
- **CITY:** MONTEVIDEO
- **STATE:** X3
- **ZIP:** 11300
- **BUSINESS PHONE:** 598-9921-2146

**MAIL ADDRESS:**
- **STREET 1:** DR. LUIS BONAVITA, 1294
- **CITY:** MONTEVIDEO
- **STATE:** X3
- **ZIP:** 11300

## Text-Extract

```

United States securities and exchange commission logo

                             January 12, 2023

       Diego Cabrera Canay
       Chief Financial Officer
       DLocal Limited
       Dr. Luis Bonavita 1294
       Montevideo, Uruguay 11300

                                                        Re: DLocal Limited
                                                            Form 20-F for
Fiscal Year Ended December 31, 2021
                                                            Filed May 2, 2022
                                                            Response dated
January 6, 2023
                                                            File No. 001-40451

       Dear Diego Cabrera Canay:

               We have reviewed your January 6, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 7, 2022 letter.

       Form 20-F for Fiscal Year Ended December 31, 2021

       Consolidated Financial Statements
       5. Segment Reporting, page F-28

   1.                                                   Your response to
comment 4 and your proposed disclosures included in Exhibit D to your
                                                        response indicate that
material non-current assets in other countries are described in Note
                                                        20. However, we were
unable to locate these disclosures in Note 20. Please advise or
                                                        revise.
 Diego Cabrera Canay
DLocal Limited
January 12, 2023
Page 2

       You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202)
551-3769
with any questions.

FirstName LastNameDiego Cabrera Canay                   Sincerely,
Comapany NameDLocal Limited
                                                        Division of Corporation
Finance
January 12, 2023 Page 2                                 Office of Trade &
Services
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 12, 2023

Diego Cabrera Canay  
Chief Financial Officer  
DLocal Limited  
Dr. Luis Bonavita 1294  
Montevideo, Uruguay 11300

# **Re: DLocal Limited**

**Form 20-F for Fiscal Year Ended December 31, 2021**

**Filed May 2, 2022**

**Response dated January 6, 2023**

**File No. 001-40451**

Dear Diego Cabrera Canay:

We have reviewed your January 6, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 7, 2022 letter.

Form 20-F for Fiscal Year Ended December 31, 2021

Consolidated Financial Statements

5. Segment Reporting, page F-28

1. Your response to comment 4 and your proposed disclosures included in Exhibit D to your response indicate that material non-current assets in other countries are described in Note 20. However, we were unable to locate these disclosures in Note 20. Please advise or revise.

Diego Cabrera Canay
DLocal Limited
January 12, 2023
Page 2

You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202) 551-3769
with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services