We advised the initial purchasers and dealer managers in connection with a Rule 144A / Regulation S offering and tender offer

Davis Polk advised the initial purchasers in connection with an offering by Atento Luxco 1 of $500 million aggregate principal amount of its 8.000% senior secured notes due 2026, which were issued pursuant to Rule 144A and Regulation S under the Securities Act. The notes are unconditionally and irrevocably guaranteed by Atento S.A., the parent company of Atento Luxco 1, and certain of its subsidiaries.

Davis Polk also advised the dealer managers in connection with Atento Luxco 1's offer to purchase for cash any and all outstanding 6.125% senior notes due 2022.

Atento S.A. is one of the largest providers of customer relationship management and business process outsourcing solutions in Latin America.

The Davis Polk corporate team included Manuel Garciadiaz, Drew Glover, James Vickers and Lourenco Lopes-Sabino. The tax team included Mario J. Verdolini and Kendra Simpson. Members of the Davis Polk team are based in the São Paulo, Northern California and New York offices.