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                 September 9, 2020

       Thiago dos Santos Piau
       Chief Executive Officer
       StoneCo Ltd.
       4th Floor, Harbour Place
       103 South Church Street, P.O. Box 10240
       Grand Cayman, KY1-1002, Cayman Islands

                                                        Re: StoneCo Ltd.
Statement on Form F-4
                                                            Filed September 2,
                                                            File No. 333-248562

       Dear Mr. Piau:

              This is to advise you that we have not reviewed and will not
review your registration

              Please refer to Rule 461 regarding requests for acceleration. 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

             Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574
or, in his absence, Jan
       Woo, Legal Branch Chief, at (202) 551-3453 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Byron B. Rooney, Esq.