View:
United States securities and exchange commission logo
February 2, 2021
Peter Yu
Chief Executive Officer
Cartesian Growth Corporation
505 Fifth Avenue, 15th Floor
New York, New York 10017
Re: Cartesian Growth
Corporation
Draft Registration
Statement on Form S-1
Submitted January
7, 2021
CIK No. 0001838615
Dear Mr. Yu:
We have reviewed your draft 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 providing the requested
information and either submitting
an amended draft registration statement or publicly filing your
registration statement on
EDGAR. 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 the information you provide in response to this
comment and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Draft Registration Statement on Form S-1 submitted January 7, 2021
Signatures, page II-4
1. Please have your
principal accounting officer or controller sign the registration statement.
Refer to Instruction 1
to Signatures on Form S-1.
Peter Yu
FirstName LastNamePeter Yu
Cartesian Growth Corporation
Comapany2,NameCartesian
February 2021 Growth Corporation
February
Page 2 2, 2021 Page 2
FirstName LastName
You may contact Jorge Bonilla at 202-551-3414 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jonathan Burr at 202-551-5833 or Maryse Mills-Apenteng at 202-551-3457
with any
other questions.
Sincerely,
Division of
Corporation Finance
Office of Real Estate
& Construction