Davis Polk advised Cosan Luxembourg S.A., as issuer, and Cosan S.A. Indústria e Comércio, as guarantor, in connection with Cosan Luxembourg’s $500 million offering of 7.000% senior notes due 2027, which were issued pursuant to Rule 144A and Regulation S under the Securities Act, and on the concurrent tender offers and consent solicitation by Cosan Luxembourg S.A. for its outstanding 5.00% notes due 2023 and 9.500% notes due 2018.

Cosan is the world’s largest sugar and ethanol producer on a combined basis; the world’s largest grower of sugarcane; the largest natural gas distributor in Brazil; the operator of the largest bulk port terminal in the world; the world’s largest producer of energy from sugarcane; the second-largest lubricants player in Brazil and one of the largest private landowners in Brazil.

The Davis Polk corporate team included Manuel Garciadiaz, Drew Glover and Lourenço Lopes-Sabino. The tax team included Michael Farber and Anne L. Doherty. Brantley Hawkins provided 1940 Act advice. All members of the Davis Polk team are based in the São Paulo and New York offices.