<SEC-DOCUMENT>0000908834-22-000117-index.html : 20220908
<SEC-HEADER>0000908834-22-000117.hdr.sgml : 20220908
<ACCEPTANCE-DATETIME>20220907173145
ACCESSION NUMBER:		0000908834-22-000117
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220908
DATE AS OF CHANGE:		20220907

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Atento S.A.
		CENTRAL INDEX KEY:			0001606457
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-88707
		FILM NUMBER:		221232010

	BUSINESS ADDRESS:	
		STREET 1:		DA VINCI BLDG, 4 RUE LOU HEMMER,
		STREET 2:		L-1748 LUXEMBOURG FINDEL
		CITY:			LUXEMBOURG-FINDEL
		STATE:			N4
		ZIP:			1748
		BUSINESS PHONE:		35226786240

	MAIL ADDRESS:	
		STREET 1:		DA VINCI BLDG, 4 RUE LOU HEMMER,
		STREET 2:		L-1748 LUXEMBOURG FINDEL
		CITY:			LUXEMBOURG-FINDEL
		STATE:			N4
		ZIP:			1748

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Atento Floatco S.A.
		DATE OF NAME CHANGE:	20140424

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FARALLON CAPITAL MANAGEMENT LLC
		CENTRAL INDEX KEY:			0000909661
		IRS NUMBER:				943240279
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		ONE MARITIME PLAZA
		STREET 2:		SUITE 2100
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111
		BUSINESS PHONE:		(415)421-2132

	MAIL ADDRESS:	
		STREET 1:		ONE MARITIME PLAZA
		STREET 2:		SUITE 2100
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94111

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FARALLON CAPITAL MANAGEMENT INC ET AL
		DATE OF NAME CHANGE:	19970210
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>13da1_atento.htm
<DESCRIPTION>AMENDMENT #1
<TEXT>
Document 1 - file: 13da1_atento.htm

</DOCUMENT>
</SEC-DOCUMENT>