Simpson Thacher & BartlettLLP
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425LEXINGTONAVENUE NEWYORK,NY 10017-3954 | ||||
TELEPHONE: +1-212-455-2000 FACSIMILE: +1-212-455-2502 | ||||
Direct Dial Number +1-212-455-2579 |
| E-mail Address jmendez@stblaw.com | ||
September 1, 2022
VIA EDGAR
Ms. Yolanda Guobadia and Mr. Gus Rodriguez
Office of Energy & Transportation
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Letter dated August 9, 2022 concerning |
Despegar.com, Corp.
Form 20-F for the Fiscal Year Ended December 21, 2021
Filed April 29, 2022
File No. 001-38209
Dear Ms. Guobadia and Mr. Rodriguez:
On behalf of our client, Despegar.com, Corp. (the “Company”), we are responding to your letter dated August 9, 2022 concerning the Form 20-F for the fiscal year ended December 31, 2021 filed by the Company. In that letter, you asked that the Company respond to the comments within 10 business days or advise the staff when it will respond. During our telephonic conversation on August 22, 2022, we advised the staff that the Company expected to respond no later than September 7, 2022.
At this time, we respectfully advise the staff that the Company is not in a position to respond by that date, as it continues to work on its response in order to respond fully to the comments in your letter. The Company currently expects to respond no later than September 21, 2022, and kindly requests an extension until that date. In the meantime, please do not hesitate to contact me at 212-455-2579.
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| BEIJING | HONG KONG | HOUSTON | LONDON | LOS ANGELES | PALO ALTO | SÃO PAULO | TOKYO | WASHINGTON, D.C. |
SECURITIESAND EXCHANGE COMMISSION | 2 | September 1, 2022 |
Sincerely, |
/s/ Juan F. Méndez |
Juan F. Méndez |
Simpson Thacher & Bartlett LLP |
| cc: | Despegar.Com, Corp. |
c/o Alberto López Gaffney, Chief Financial Officer
Mariano Scagliarini, General Counsel
María Bettina Zubin, VP Financial Controller
Eduardo Alfredo Loiácono, Price Waterhouse & Co. S.R.L.
