# EDGAR Filing Document

**Accession Number:** 0001791942
**File Stem:** 0001213900-25-119389
**Filing Date:** 2025-12
**Character Count:** 4080
**Document Hash:** 8dc53131ef3268a74c6aaf6bed160ad8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-119389.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0001213900-25-119389

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20251208

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JBS N.V.
- **CENTRAL INDEX KEY:** 0001791942
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEAT PACKING PLANTS [2011]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** P7

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** STROOMBAAN 16
- **STREET 2:** 5E VERDIEPING
- **CITY:** AMSTELVEEN
- **PROVINCE COUNTRY:** P7
- **BUSINESS PHONE:** 31206564700

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** STROOMBAAN 16
- **STREET 2:** 5E VERDIEPING
- **CITY:** AMSTELVEEN
- **PROVINCE COUNTRY:** P7

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JBS B.V.
- **DATE OF NAME CHANGE:** 20221121

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Swift Foods B.V.
- **DATE OF NAME CHANGE:** 20200203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Violet Holdings B.V.
- **DATE OF NAME CHANGE:** 20191022
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JBS USA Foods Group Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001662487

**ORGANIZATION NAME:**
- **EIN:** 990802532
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1227

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1770 PROMONTORY CIRCLE
- **CITY:** GREELEY
- **STATE:** CO
- **ZIP:** 80634
- **BUSINESS PHONE:** 970-506-8000

**MAIL ADDRESS:**
- **STREET 1:** 1770 PROMONTORY CIRCLE
- **CITY:** GREELEY
- **STATE:** CO
- **ZIP:** 80634

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JBS LUXEMBOURG CO S.A R.L.
- **DATE OF NAME CHANGE:** 20240320

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JBS LUXEMBOURG S.A R.L.
- **DATE OF NAME CHANGE:** 20151230
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** JBS USA FOOD Co HOLDINGS
- **CENTRAL INDEX KEY:** 0001662496

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1227

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1770 PROMONTORY CIRCLE
- **CITY:** GREELEY
- **STATE:** CO
- **ZIP:** 80634
- **BUSINESS PHONE:** 9705068000

**MAIL ADDRESS:**
- **STREET 1:** 1770 PROMONTORY CIRCLE
- **CITY:** GREELEY
- **STATE:** CO
- **ZIP:** 80634

![](image_001.jpg)

December 8, 2025

BY EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attn: Kristin Baldwin

Re: Acceleration Request

Registration Statement on Form F-4 (Registration File Nos. 333-291680, 333-291680-01, and 333-291680-02)

Dear Ms. Baldwin:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, JBS N.V. respectfully requests that the effective date of Registration Statement on Form F-4 for JBS N.V., JBS USA Foods Group Holdings, Inc. and JBS USA Food Company Holdings (Registration File Nos. 333-291680, 333-291680-01, and 333-291680-02), filed on November 21, 2025 (the "Registration Statement"), be accelerated so that the Registration Statement may become effective by 4:00 p.m., New York City time, on December 11, 2025, or as soon thereafter as practicable.

\* \* \*

The Company respectfully requests that it be notified of such effectiveness by telephone call to Karen Katri of White & Case LLP at (305) 925-4788.

---

| | | |
|:---|:---|:---|
| JBS N.V. | JBS N.V. | JBS N.V. |
| By: | /s/ Gilberto Tomazoni | /s/ Gilberto Tomazoni |
|  | Name: | Gilberto Tomazoni |
|  | Title: | Executive Director and <br> Global Chief Executive Officer |
| By: | /s/ Guilherme Perboyre Cavalcanti | /s/ Guilherme Perboyre Cavalcanti |
|  | Name: | Guilherme Perboyre Cavalcanti |
|  | Title: | Global Chief Financial Officer |

---

cc: Donald E. Baker, Esq.

Daniel Nam, Esq.<br> Karen Katri, Esq.

*White & Case LLP*