CORRESP 1 filename1.htm 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)