United States securities and exchange commission logo

                     September 8, 2022

       Pedro Arnt
       Chief Financial Officer
       MercadoLibre, Inc.
       WTC Free Zone
       Dr. Luis Bonavita 1294, Of. 1733, Tower II
       Montevideo, Uruguay 11300

                                                        Re: MercadoLibre, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed February 23,
                                                            File No. 001-33647

       Dear Mr. Arnt:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.


                     Division of Corporation Finance

                     Office of Trade & Services