Davis Polk & Wardwell LLP
450 Lexington Avenue
212 450 4000 tel
212 701 5800 fax
January 22, 2021
Vinci Partners Investments Ltd.
Registration Statement on Form F-1
File No. 333-251871
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Lory Empie, Staff Accountant
Cara Lubit, Staff Accountant
Eric Envall, Staff Attorney
David Lin, Staff Attorney
Ladies and Gentlemen:
On behalf of our client, Vinci Partners Investments Ltd. (the “Company”), we are submitting as Exhibit A (changed page to the above referenced Registration Statement reflecting the inclusion of pro forma balance sheet information in the section captioned “Selected Financial Information”) to this letter on a supplemental basis in order to facilitate the review by the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The enclosed page is marked to indicate changes from the Registration Statement filed on January 19, 2019.
Please do not hesitate to contact me at 212-450-6095 or firstname.lastname@example.org; or Drew Glover at 212-450-4772 or email@example.com if you have any questions regarding the foregoing or if I can provide any additional information.
Very truly yours,
/s/ Manuel Garciadiaz
|cc:||Alessandro Monteiro Morgado Horta, Chief Executive Officer of Vinci Partners Investments Ltd.|
Sergio Passos, Chief Financial Officer/Chief Operating Officer of Vinci Partners Investments Ltd.