United States securities and exchange commission logo





                       September 22, 2023

       Juan Ignacio Urthiague
       Chief Financial Officer
       Globant S.A.
       37A Avenue J.F. Kennedy
       L-1855 Luxembourg

                                                        Re: Globant S.A.
                                                            Form 20-F for the
fiscal year ended December 31, 2022
                                                            filed February 28,
2023
                                                            File No. 001-36535

       Dear Juan Ignacio Urthiague:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                       Sincerely,


                       Division of Corporation Finance

                       Office of Energy & Transportation