TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 7, 2022 Jos Augusto Gon alves de Ara jo Teixeira Chief Executive Officer Patria Latin American Growth Opportunity Acquisition Corp. 18 Forum Lane, 3rd Floor Camana Bay, PO Box 757, KY1-9006 Grand Cayman, Cayman Islands Re: Patria Latin American Growth Opportunity Acquisition Corp. Amendment No. 3 to Registration Statement on Form S-1 Filed March 4, 2022 File No. 333-254498 Dear Mr. Teixeira: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 3 to Registration Statement on Form S-1 Filed March 4, 2022 Principal Shareholders, page 154 1. We note that Patria or its affiliates have expressed an interest to directly purchase an aggregate of 2 million units (or 2.3 million units if the underwriters' over-allotment option is exercised in full), which would equal 10% of the outstanding units upon the completion of the offering. However, we also note your disclosure that Patria or its affiliates may decide to purchase more, less, or no units in the offering. Please clarify whether there is a cap on the maximum amount of units that Patria or its affiliates can purchase in this offering, and if so, please disclose the cap. Jos Augusto Gon alves de Ara jo Teixeira FirstName Patria LatinLastNameJos Augusto Gon alves de Ara joCorp. Teixeira American Growth Opportunity Acquisition Comapany March NamePatria Latin American Growth Opportunity Acquisition Corp. 7, 2022 March2 7, 2022 Page 2 Page FirstName LastName Please contact Cara Wirth at (202) 551-7127 or Dietrich King at (202) 551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Manuel Garciadiaz