September 14, 2020

 

VIA EDGAR

 

Office of Financial Services

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn:Jennifer Lopez, Staff Attorney
Lilyanna Peyser, Special Counsel

 

 

Re:Vitru Limited

Registration Statement on Form F-1, as amended
File No. 333-248272

 

Dear Ms. Lopez and Ms. Peyser:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vitru Limited (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-248272) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m., Eastern Standard Time, on September 16, 2020, or as soon as practicable thereafter. The Company hereby authorizes Manuel Garciadiaz of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.

 

The Company requests that we be notified of such effectiveness by a telephone call to Mr. Garciadiaz at +1 212 450-6095 and that such effectiveness also be confirmed in writing.

 

Very truly yours,  
   

Vitru Limited

 
   
   
By: /s/ Carlos Henrique Boquimpani de Freitas  
  Name: Carlos Henrique Boquimpani de Freitas  
  Title: Chief Financial Officer