# EDGAR Filing Document

**Accession Number:** 0001945711
**File Stem:** 0001104659-23-009448
**Filing Date:** 2023-2
**Character Count:** 2322
**Document Hash:** fd3293b6ed44c9db4bdd4b47fe528b3b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-009448.hdr.sgml**: 20230306

**ACCESSION NUMBER**: 0001104659-23-009448

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230201

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lavoro Ltd
- **CENTRAL INDEX KEY:** 0001945711
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-MISCELLANEOUS RETAIL [5900]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** AVENIDA DR. CARDOSO DE MELO
- **STREET 2:** 1450, 5TH FLOOR, OFFICE 501
- **CITY:** SAO PAULO
- **STATE:** D5
- **ZIP:** 04548-005
- **BUSINESS PHONE:** 55 11 4280-0709

**MAIL ADDRESS:**
- **STREET 1:** AVENIDA DR. CARDOSO DE MELO
- **STREET 2:** 1450, 5TH FLOOR, OFFICE 501
- **CITY:** SAO PAULO
- **STATE:** D5
- **ZIP:** 04548-005

**Lavoro Limited**

Av. Dr. Cardoso de Melo, 1450, 4th floor, office 401

São Paulo — SP, 04548-005, Brazil

February 1, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attn: Jeanne Bennett<br> Terence O'Brien <br> Alan Campbell<br> Tim Buchmiller

Re: Lavoro Limited<br> Registration Statement on Form F-4 <br> File No. 333-267653

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lavoro Limited, a Cayman Islands exempted company (the "**<u>Registrant</u>**"), hereby requests acceleration of effectiveness of its registration statement on Form F-4 (File No. 333-267653), as amended, to 1:00 p.m. Eastern Time on February 3, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Manuel Garciadiaz of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

Please contact Manuel Garciadiaz of Davis Polk & Wardwell LLP at (212) 450-6095 or manuel.garciadiaz@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

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|:---|
| Very truly yours, |
| /s/ Daniel Fisberg |
| Daniel Fisberg, Director, Lavoro Limited |

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cc: Manuel Garciadiaz, Davis Polk & Wardwell LLP