irsacorresp
VIA EDGAR
November
9, 2021
Re:
IRSA Inversiones y Representaciones Sociedad
Anónima
Registration
Statement on Form F-4
(File
No. 333-260383)
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549-7010
Attention:
Jonathan Burr
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the U.S. Securities Act of 1933, as amended, IRSA
Inversiones y Representaciones Sociedad Anónima (the
“Registrant”) hereby requests acceleration of the
effectiveness of the above-referenced Registration Statement on
Form F-4 filed on October 20, 2021 and amended on November 9, 2021
so that it will become effective as of 9:30 a.m. Eastern Standard
Time on Thursday, November 11, 2021, or as soon thereafter as
practicable.
The
Registrant hereby acknowledges that Registrant and its management
are responsible for the adequacy and accuracy of the disclosure in
their filing, notwithstanding any review, comments, action or
absence of action by the staff of the U.S. Securities and Exchange
Commission.
Please
do not hesitate to contact Jaime Mercado of Simpson Thacher &
Bartlett LLP at (212) 455-3066 or Juan Naveira of Simpson Thacher
& Bartlett LLP at (212) 455-7465 with any questions or if you
require any additional information with respect to the
foregoing.
Very
truly yours,
IRSA
INVERSIONES Y REPRESENTACIONES SOCIEDAD ANÓNIMA
By: /s/
Eduardo S. Elsztain
Name:
Eduardo S. Elsztain
Title:
Chairman of the Board of Directors
(Principal
Executive Officer)