TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 28, 2023 Christopher Noyes Chief Financial Officer Liberty Latin America Ltd. 2 Church Street Hamilton, Bermuda HM 11 Re: Liberty Latin America Ltd. Form 10-K for the Year Ended December 31, 2022 Filed February 22, 2023 File No. 001-38335 Dear Christopher Noyes: 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 Technology cc: Brian Zook