cresud-accelerationreques
VIA EDGAR
February
12, 2021
Re:
Cresud Sociedad Anónima Comercial, Inmobiliaria, Financiera y
Agropecuaria
Registration
Statement on Form F-3
(File
No. 333-251906)
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549-7010
Attention:
Jonathan Burr
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the U.S. Securities Act of 1933, as amended,
Cresud Sociedad Anónima Comercial, Inmobiliaria, Financiera y
Agropecuaria (the “Registrant”) hereby requests
acceleration of the effectiveness of the above-referenced
Registration Statement on Form F-3 filed on January 6, 2021 and
amended on February 12, 2021 so that it will become effective as of
9:30 a.m. Eastern Standard Time on Wednesday, February 17, 2021, or
as soon thereafter as practicable.
The
Registrant hereby acknowledges that Registrant and its management
are responsible for the adequacy and accuracy of the disclosure in
their filing, notwithstanding any review, comments, action or
absence of action by the staff of the U.S. Securities and Exchange
Commission.
Please
do not hesitate to contact Jaime Mercado of Simpson Thacher &
Bartlett LLP at (212) 455-3066 with any questions or if you require
any additional information with respect to the
foregoing.
Very
truly yours,
CRESUD
SOCIEDAD ANÓNIMA COMERCIAL, INMOBILIARIA, FINANCIERA Y
AGROPECUARIA
By: /s/
Eduardo S. Elsztain
Name:
Eduardo S. Elsztain
Title:
Chairman of the Board of Directors
(Principal
Executive Officer)