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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on December 28, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nu Holdings Ltd.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in its
Charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 33%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>The Cayman Islands</B></FONT></TD>
    <TD STYLE="width: 34%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>7389</B></FONT></TD>
    <TD STYLE="width: 33%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>N/A</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or Other Jurisdiction of <BR>
Incorporation or Organization)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Primary Standard Industrial Classification Code Number)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer <BR>
Identification No.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Campbells&nbsp;Corporate&nbsp;Services&nbsp;Limited,&nbsp;Floor&nbsp;4,&nbsp;&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Willow&nbsp;House,&nbsp;Cricket&nbsp;Square,&nbsp;KY1-9010&nbsp;&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Grand Cayman, Cayman
    Islands&nbsp;&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>+1 345 949 2648&nbsp;&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
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  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nu Holdings Ltd. 2020 Omnibus Incentive Plan</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nu Holdings Ltd. Share Option Plan</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Titles of the Plans)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">&nbsp;</TD></TR>
  </TABLE>
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    <TD STYLE="width: 33%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 34%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Cognitect, Inc.<BR>
    101 West Chapel Hill Street, Suite 300</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Durham, NC 27701<BR>
+1 919 283 2748&nbsp;</B>&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">(Name, Address, Including
Zip Code, and Telephone Number, Including Area Code, of Agent For Service)</P></TD>
    <TD STYLE="width: 33%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
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    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: center"><I>With a copy to:</I></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 34%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Byron B. Rooney</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Manuel Garciadiaz</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Davis Polk&nbsp;&amp;
    Wardwell LLP</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>450 Lexington Avenue</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>New York, NY 10017</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Tel: +1 (212)&nbsp;450-4000</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P></TD>
    <TD STYLE="width: 33%; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt; text-align: center"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 12pt; text-align: center"></TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
&ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer, &rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule 12b-2 of the Exchange Act. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 68%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Large accelerated filer </B></FONT>&#9744;</TD>
    <TD STYLE="width: 32%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Accelerated filer </B></FONT>&#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Non-accelerated filer </B></FONT>&#9746;<FONT STYLE="font-size: 10pt"><B>&nbsp;(Do not check if a smaller reporting company)</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Smaller reporting company </B></FONT>&#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Emerging Growth Company </B></FONT>&#9746;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">If an emerging growth company, indicate
by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. </FONT>&#9744;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>




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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; border-top: black 2.25pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 39%; text-align: center; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><B>Title of Securities to be Registered</B></FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: black 2.25pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; text-align: center; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><B>Amount to be Registered<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: black 2.25pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 13%; text-align: center; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><B>Proposed Maximum Offering Price Per Share</B></FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: black 2.25pt double; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; text-align: center; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><B>Proposed Maximum Aggregate Offering Price </B></FONT></TD>
    <TD STYLE="padding-top: 2pt; border-top: black 2.25pt double; border-bottom: black 1pt solid; width: 13%; text-align: center; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><B>Amount of Registration Fee</B></FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top; text-align: center; padding-right: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top; text-align: center; padding-right: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top; text-align: center; padding-right: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top; text-align: center; padding-right: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt 2pt 2pt 9pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-indent: -4.5pt"><FONT STYLE="font-size: 10pt">Class A ordinary shares, par value US$0.000006666666667 per share, reserved for future issuance under the 2020 Omnibus Incentive Plan (2)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">237,858,016 (3)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">9.09</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">2,162,129,365.44 (4)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">200,429.39</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt 2pt 2pt 9pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-indent: -4.5pt"><FONT STYLE="font-size: 10pt">Class A ordinary shares, par value US$0.000006666666667 per share, that may be issued pursuant to the exercise of outstanding share options under the Incentive Plans (2)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">143,971,416 (5)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">0.40</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">57,588,566.40 (6)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">5,338.46</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt 2pt 2pt 9pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-indent: -4.5pt"><FONT STYLE="font-size: 10pt">Class A ordinary shares, par value US$0.000006666666667 per share, that may be issued pursuant to the settlement of outstanding restricted share units under the Incentive Plans (2)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">80,226,994 (7)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">9.09</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">729,263,375.46 (8)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">67,602.71</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt 2pt 2pt 9pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-indent: -4.5pt"><FONT STYLE="font-size: 10pt">Class A ordinary shares, par value US$0.000006666666667 per share, that may be issued pursuant to the 2021 Contingent Share Award (2)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">103,508,437 (9)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">9.09</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">940,891,692.33 (10)</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">87,220.66</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt 2pt 2pt 9pt; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; text-indent: -4.5pt"><FONT STYLE="font-size: 10pt">Brazilian Depositary Receipts, or &ldquo;BDRs&rdquo;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">-</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">565,564,863 </FONT></TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top; text-align: right; padding-right: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2pt; border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: top; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">3,889,872,999.63 </FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-top: 2pt; border-bottom: Black 1pt solid; vertical-align: top; text-align: right; padding-right: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">360,591.23</FONT></TD></TR>
  </TABLE>
<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD>Pursuant to Rule&nbsp;416(c)&nbsp;under the Securities Act of
1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement covers a number of Class A ordinary shares of Nu Holdings
Ltd., a Cayman Islands exempted company (the &ldquo;Company&rdquo;, the &ldquo;Registrant&rdquo;, &ldquo;we&rdquo; , &ldquo;us&rdquo;
or &ldquo;our&rdquo;), par value US$0.000006666666667 per share (the &ldquo;ordinary shares&rdquo;), options and rights that may be offered
or issued as a result of one or more adjustments under the Nu Holdings Ltd. 2020 Omnibus Incentive Plan, as amended (the &ldquo;2020
Omnibus Plan&rdquo;), the Nu Holdings Ltd. Share Option Plan, as amended (the &ldquo;Share Option Plan&rdquo; and together with the 2020
Omnibus Plan, the &ldquo;Incentive Plans&rdquo;) or the 2021 Contingent Share Award (the &ldquo;Contingent Share Award,&rdquo; and together
with the 2020 Omnibus Plan and the Share Option Plan, the &ldquo;Plans&rdquo;) to prevent dilution resulting from one or more stock splits,
stock dividends or similar transactions.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD>Represents ordinary shares, that may initially be in the form
of BDRs, offered and sold outside of the United States.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD>Represents ordinary shares that may be issued under the 2020
Omnibus Plan. In general, to the extent that any awards under the 2020 Omnibus Plan are forfeited, cancelled or expire for any reason
before being exercised or settled in full, if any awards are reacquired by the Registrant pursuant to a forfeiture provision, those shares
will again become available for issuance under the 2020 Omnibus Plan.</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>


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<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $9.09 per share
represents the average high and low sales prices of the Registrant&rsquo;s ordinary shares as quoted on the New York Stock Exchange on
December 22, 2021.</FONT></TD>
</TR></TABLE>

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
ordinary shares that may be issued pursuant to the exercise of outstanding share options under the 2020 Omnibus Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
pursuant to Rule&nbsp;457(h)&nbsp;under the Securities Act solely for the purpose of calculating the registration fee. The price of $0.40
per share represents the weighted average exercise price per share of outstanding share options under the 2020 Omnibus Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
ordinary shares that may be issued pursuant to the settlement of restricted share units under the 2020 Omnibus Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $9.09 per share
represents the average high and low sales prices of the Registrant&rsquo;s ordinary shares as quoted on the New York Stock Exchange on
December 22, 2021.</FONT></TD>
</TR></TABLE>

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
ordinary shares that may be issued pursuant to the settlement of awards underlying 2021 Continent Share Awards.</FONT></TD>
</TR></TABLE>

<P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $9.09 per share
represents the average high and low sales prices of the Registrant&rsquo;s ordinary shares as quoted on the New York Stock Exchange on
December 22, 2021.</FONT></TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.5pt; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.5pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.5pt 0pt 0">This Registration Statement on Form&nbsp;S-8&nbsp;(this
&ldquo;Registration Statement&rdquo;) is being filed by Nu Holdings Ltd., an exempted company with limited liability incorporated under
the laws of the Cayman Islands (the &ldquo;Company&rdquo;, the &ldquo;Registrant&rdquo;, &ldquo;we&rdquo; , &ldquo;us&rdquo; or &ldquo;our&rdquo;),
relating to (i) 237,858,016 Class A ordinary shares, par value US$0.000006666666667 per share (the &ldquo;ordinary shares&rdquo;), reserved
for issuance under the Nu Holdings Ltd. 2020 Omnibus Incentive Plan, as amended (the &ldquo;2020 Omnibus Plan&rdquo;); (ii) 143,971,416
ordinary shares issuable upon the exercise of share options granted under the 2020 Omnibus Plan and the Nu Holdings Ltd. Share Option
Plan, as amended (the &ldquo;Share Option Plan&rdquo; and, together with the 2020 Omnibus Plan, the &ldquo;Incentive Plans&rdquo;); (iii)
80,226,994 ordinary shares issuable upon the settlement of restricted share units under the 2020 Omnibus Plan; and (iv) 103,508,437 ordinary
shares issuable upon the vesting of the 2021 Contingent Share Award (&ldquo;Contingent Share Award&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.5pt 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The information specified in Item 1 and Item 2
of Part&nbsp;I of Form&nbsp;S-8 is omitted from this Registration Statement in accordance with the provisions of Rule&nbsp;428 under the
Securities Act and the introductory note to Part&nbsp;I of Form&nbsp;S-8. The documents containing the information specified in Part&nbsp;I
of Form&nbsp;S-8 will be delivered to the participants in the equity benefit plans covered by this Registration Statement as specified
by Rule&nbsp;428(b)(1)&nbsp;under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3. Incorporation of Certain Documents by Reference.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following documents of the Company previously
filed or furnished by the Registrant with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) under the Securities Act
or the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), are incorporated herein by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><FONT STYLE="font-size: 10pt">(a) </FONT>&nbsp;&nbsp;<FONT STYLE="font-size: 10pt">The
prospectus dated December 8, 2021 filed by the Registrant with the Commission pursuant to Rule 424(b) under the Securities Act relating
to the Registration Statement on Form F-1, as amended (Registration No. 333-260649) (the &ldquo;Form F-1 Registration Statement&rdquo;),
which contains the Registrant&rsquo;s audited financial statements for the latest fiscal year for which such statements have been filed;
and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) The description of the Registrant&rsquo;s
Class A ordinary shares which is contained in the Registrant&rsquo;s Exchange Act Registration Statement on Form 8-A filed by the Registrant
with the Commission on December 7, 2021 (Exchange Act File No. 001-41129), including any amendment or report filed for the purpose of
updating that description.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In addition, all documents subsequently filed
by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than documents or any information therein
deemed to have been furnished and not filed in accordance with rules of the Commission) after the date of this Registration Statement
and prior to the filing of a post-effective amendment to this Registration Statement, which indicates that all securities offered have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration
Statement and to be a part hereof from the date of the filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein (or in any other subsequently filed document which also is incorporated or deemed to be
incorporated by reference herein), modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.1pt; text-indent: -56.1pt"><B>Item 4. Description of Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.1pt; text-indent: -56.1pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.1pt; text-indent: -56.1pt"><B>Item 5. Interests of Named Experts
and Counsel.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.1pt; text-indent: -56.1pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>Item 6. Indemnification of Directors and Officers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">Cayman Islands law does
not limit the extent to which a company&rsquo;s articles of association may provide indemnification of officers and directors, except
to the extent that it may be held by the Cayman Islands courts to be contrary to public policy, such as providing indemnification against
civil fraud or the consequences of committing a crime.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">The Company&rsquo;s Twelfth
Amended &amp; Restated Memorandum and Articles of Association, which became effective immediately prior to the completion of the Company&rsquo;s
initial public offering, contains provisions that limit the liability of the Company&rsquo;s directors, agents and officers for monetary
damages for any liability incurred by them as a result of any act or failure to act in carrying out their functions other than such liability
(if any) that they may incur (i)&nbsp;arising from their own fraud, willful default or dishonesty, (ii)&nbsp;for acts or omissions not
in good faith or that involve intentional misconduct or a knowing violation of law, or (iii)&nbsp;for any transaction from which such
person derived any improper benefit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">Any repeal or modification
of the foregoing provisions by the members of the Company shall not adversely affect any right or protection of a director, agent or officer
of the Company existing at the time of, or increase the liability of any director, agent or officer of the Company with respect to any
acts or omissions of such director, agent or officer occurring prior to, such repeal or modification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">Further, the Company
has entered into indemnification agreements with each of its directors and executive officers that may be broader than the specific indemnification
provisions contained in the Delaware General Corporation Law. These indemnification agreements require the Company, among other things,
to indemnify its directors and executive officers against liabilities that may arise by reason of their status or service. These indemnification
agreements also require the Company to advance all expenses incurred by the directors and executive officers in investigating or defending
any such action, suit or proceeding. The Company believes that these agreements are necessary to attract and retain qualified individuals
to serve as directors and executive officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">The limitation of liability
and indemnification provisions that are included in the Company&rsquo;s Twelfth Amended &amp; Restated Memorandum and Articles of Association
and in indemnification agreements that the Company has entered into with its directors and executive officers may discourage shareholders
from bringing a lawsuit against the Company&rsquo;s directors and executive officers for breach of their fiduciary duties. They may also
reduce the likelihood of derivative litigation against our directors and executive officers, even though an action, if successful, might
benefit the Company and other shareholders. Further, a shareholder&rsquo;s investment may be adversely affected to the extent that we
pay the costs of settlement and damage awards against directors and executive officers as required by these indemnification provisions.
At present, the Company is not aware of any pending litigation or proceeding involving any person who is or was one of the Company&rsquo;s
directors, officers, employees or other agents or is or was serving at the Company&rsquo;s request as a director, officer, employee or
agent of another corporation, partnership, joint venture, trust or other enterprise, for which indemnification is sought, and the Company
is not aware of any threatened litigation that may result in claims for indemnification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">The Company has obtained
insurance policies under which, subject to the limitations of the policies, coverage is provided to the Company&rsquo;s directors and
executive officers against loss arising from claims made by reason of breach of fiduciary duty or other wrongful acts as a director or
executive officer, including claims relating to public securities matters, and to use with respect to payments that may be made by the
Company to these directors and executive officers pursuant to our indemnification obligations or otherwise as a matter of law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">Certain of the Company&rsquo;s&nbsp;non-employee&nbsp;directors
may, through their relationships with their employers, be insured or indemnified against certain liabilities incurred in their capacity
as members of the Company&rsquo;s board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the company pursuant to
the foregoing provisions, the Company has been informed that, in the opinion of the Commission, such indemnification is against public
policy as expressed in the Securities Act and is therefore unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.1pt; text-indent: -56.1pt"><B>Item 7. Exemption from Registration
Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 56.1pt; text-indent: -56.1pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; width: 10%; padding-right: 3pt; padding-bottom: 3pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: Black 0.5pt solid">Exhibit Number&nbsp;</P></TD>
    <TD STYLE="padding-top: 3pt; width: 90%; padding-right: 3pt; padding-bottom: 3pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex0401.htm"><FONT STYLE="font-size: 10pt">4.1*</FONT></A></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex0401.htm"><FONT STYLE="font-size: 10pt">Twelfth Amended &amp; Restated Memorandum and Articles of Association</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex0501.htm"><FONT STYLE="font-size: 10pt">5.1*</FONT></A></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex0501.htm"><FONT STYLE="font-size: 10pt">Opinion of Campbells LLP, Cayman Islands counsel</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex2301.htm"><FONT STYLE="font-size: 10pt">23.1*</FONT></A></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex2301.htm"><FONT STYLE="font-size: 10pt">Consent of KPMG Auditores Independentes Ltda., Independent Registered Public Accounting Firm</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex0501.htm"><FONT STYLE="font-size: 10pt">23.2*</FONT></A></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="dp164211_ex0501.htm"><FONT STYLE="font-size: 10pt">Consent of Campbells LLP (included in Exhibit 5.1)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="#poa"><FONT STYLE="font-size: 10pt">24.1*</FONT></A></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="#poa"><FONT STYLE="font-size: 10pt">Powers of Attorney (included on signature page)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1691493/000119312521314359/d213207dex102.htm"><FONT STYLE="font-size: 10pt">99.1</FONT></A></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1691493/000119312521314359/d213207dex102.htm">Nu Holdings Ltd. 2020 Omnibus Incentive Plan, as amended (incorporated by reference to Exhibit 10.2 of the Registrant&rsquo;s Registration
Statement on Form F-1/A, No. 333-260649, filed on November 30, 2021)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1691493/000119312521314359/d213207dex103.htm"><FONT STYLE="font-size: 10pt">99.2</FONT></A></TD>
    <TD STYLE="padding-top: 3pt; padding-right: 3pt; padding-bottom: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1691493/000119312521314359/d213207dex103.htm">Nu Holdings Ltd. 2016 Share Option Plan, as amended (incorporated by reference to Exhibit 10.3 of the Registrant&rsquo;s Registration
Statement on Form F-1/A, No. 333-260649, filed on November 30, 2021)</A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">___________</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">*&nbsp;&nbsp;Filed
herewith.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 9. Undertakings.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a)&nbsp;&nbsp;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(1)&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD>To include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in this Registration Statement; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(iii)</TD><TD>To include any material information with respect to the Plans not previously disclosed in this Registration Statement or any material
change to such information in this Registration Statement;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>provided</I>, <I>however</I>, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that
are incorporated by reference in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(2)&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(3)&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b)&nbsp;&nbsp;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration
Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c)&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27.5pt">Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8
and has duly caused this Form&nbsp;S-8 Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of S&atilde;o Paulo, Brazil, on the 28th day of December, 2021.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>NU HOLDINGS LTD. </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">By:</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt">&nbsp;/s/ David V&eacute;lez Osorno</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 4%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt">Name:</TD>
    <TD STYLE="width: 41%; font-size: 10pt">David V&eacute;lez Osorno</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Title:</TD>
    <TD STYLE="padding-left: 3.65pt; font-size: 10pt; text-indent: -3.65pt">Chairman and Chief Executive Officer</TD></TR>
  </TABLE>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="poa"></A>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Know all persons by these presents, that each
person whose signature appears below constitutes and appoints David V&eacute;lez Osorno and Guilherme Marques do Lago, and each or any
one of them, as his or her true and lawful attorneys-in-fact and agents, upon the action of such appointee, with full power of substitution
and resubstitution, to do any and all acts and things and execute, in the name of the undersigned, any and all instruments which each
of said attorneys-in-fact and agents may deem necessary or advisable in order to enable Nu Holdings Ltd. to comply with the Securities
Act, and any requirements of the Commission in respect thereof, in connection with the filing with the Commission of this Registration
Statement under the Securities Act, including specifically but without limitation, power and authority to sign the name of the undersigned
to such Registration Statement, and any amendments to such Registration Statement (including post-effective amendments), and to file the
same with all exhibits thereto and other documents in connection therewith, with the Commission, to sign any and all applications, registration
statements, notices or other documents necessary or advisable to comply with applicable state securities laws, and to file the same, together
with other documents in connection therewith with the appropriate state securities authorities, granting unto each of said attorneys-in-fact
and agents full power and authority to do and to perform each and every act and thing requisite or necessary to be done in and about the
premises, as fully and to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all
that each of said attorneys-in-fact, or their substitutes, and agents may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27.5pt">Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27.5pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; width: 40%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Signature</B></P>
</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 40%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title</B></P>
</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 16%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date</B></P>
</TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;/s/ David V&eacute;lez Osorno&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">David V&eacute;lez Osorno&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">Chief Executive
Officer and Director</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">(Principal Executive
Officer)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;/s/ Guilherme Marques do Lago&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Guilherme Marques do Lago&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: center; text-indent: -12pt">Chief Financial
Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">(Principal Financial
Officer and Principal Accounting Officer)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Douglas Mauro Leone&nbsp;&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Douglas Mauro Leone&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Anita Sands</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Anita Sands&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Daniel Krepel Goldberg</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Daniel Krepel Goldberg&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Luis Alberto Moreno Mej&iacute;a</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Luis Alberto Moreno Mej&iacute;a&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">Director</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12pt; text-align: center; text-indent: -12pt">&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Jacqueline Dawn Reses</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jacqueline Dawn Reses&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Rog&eacute;rio Paulo Calder&oacute;n Peres</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Rog&eacute;rio Paulo Calder&oacute;n Peres&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Larissa de Macedo Machado</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Larissa de Macedo Machado&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Muhtar Kent</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Muhtar Kent&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 12pt; font-size: 12pt; text-align: center; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ David V&eacute;lez Osorno</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">David V&eacute;lez Osorno&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cognitect, Inc.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Authorized representative in the United States</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; font-size: 12pt; text-align: center"><FONT STYLE="font-size: 10pt">December 28,&nbsp;2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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[{"type": "S-8", "sequence": "1", "filename": "dp164211_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 76338}]
{"company-data": {"conformed-name": "Nu Holdings Ltd.", "cik": "0001691493", "assigned-sic": "6199", "irs-number": "981302320", "state-of-incorporation": "E9", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-261924", "film-number": "211525576"}, "business-address": {"street1": "RUA CAPOTE VALENTE, 39", "street2": "PINHEIROS", "city": "SAO PAULO, SP", "state": "D5", "zip": "05409-000", "phone": "888-888-8888"}, "mail-address": {"street1": "RUA CAPOTE VALENTE, 39", "street2": "PINHEIROS", "city": "SAO PAULO, SP", "state": "D5", "zip": "05409-000"}}
As filed with the Securities and Exchange Commission
on December 28, 2021
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
Nu Holdings Ltd.
(Exact Name of Registrant as Specified in its
Charter)
The Cayman Islands
7389
N/A
(State or Other Jurisdiction of
Incorporation or Organization)
(Primary Standard Industrial Classification Code Number)
(I.R.S. Employer
Identification No.)
Campbells Corporate Services Limited, Floor 4,
Willow House, Cricket Square, KY1-9010
Grand Cayman, Cayman
    Islands
+1 345 949 2648
(Address of Principal Executive Offices)
Nu Holdings Ltd. 2020 Omnibus Incentive Plan
Nu Holdings Ltd. Share Option Plan
(Full Titles of the Plans)
Cognitect, Inc.
101 West Chapel Hill Street, Suite 300
Durham, NC 27701
+1 919 283 2748
(Name, Address, Including
Zip Code, and Telephone Number, Including Area Code, of Agent For Service)
With a copy to:
Byron B. Rooney
Manuel Garciadiaz
Davis Polk &
    Wardwell LLP
450 Lexington Avenue
New York, NY 10017
Tel: +1 (212) 450-4000
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
"large accelerated filer," "accelerated filer, " "smaller reporting company" and "emerging growth
company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
(Do not check if a smaller reporting company)
Smaller reporting company
☐
Emerging Growth Company
☒
If an emerging growth company, indicate
by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be Registered
(1)
Proposed Maximum Offering Price Per Share
Proposed Maximum Aggregate Offering Price
Amount of Registration Fee
Class A ordinary shares, par value US$0.000006666666667 per share, reserved for future issuance under the 2020 Omnibus Incentive Plan (2)
237,858,016 (3)
9.09
2,162,129,365.44 (4)
200,429.39
Class A ordinary shares, par value US$0.000006666666667 per share, that may be issued pursuant to the exercise of outstanding share options under the Incentive Plans (2)
143,971,416 (5)
0.40
57,588,566.40 (6)
5,338.46
Class A ordinary shares, par value US$0.000006666666667 per share, that may be issued pursuant to the settlement of outstanding restricted share units under the Incentive Plans (2)
80,226,994 (7)
9.09
729,263,375.46 (8)
67,602.71
Class A ordinary shares, par value US$0.000006666666667 per share, that may be issued pursuant to the 2021 Contingent Share Award (2)
103,508,437 (9)
9.09
940,891,692.33 (10)
87,220.66
Brazilian Depositary Receipts, or "BDRs"
-
-
-
Total
565,564,863
3,889,872,999.63
360,591.23
(1)
Pursuant to Rule 416(c) under the Securities Act of
1933, as amended (the "Securities Act"), this Registration Statement covers a number of Class A ordinary shares of Nu Holdings
Ltd., a Cayman Islands exempted company (the "Company", the "Registrant", "we" , "us"
or "our"), par value US$0.000006666666667 per share (the "ordinary shares"), options and rights that may be offered
or issued as a result of one or more adjustments under the Nu Holdings Ltd. 2020 Omnibus Incentive Plan, as amended (the "2020
Omnibus Plan"), the Nu Holdings Ltd. Share Option Plan, as amended (the "Share Option Plan" and together with the 2020
Omnibus Plan, the "Incentive Plans") or the 2021 Contingent Share Award (the "Contingent Share Award," and together
with the 2020 Omnibus Plan and the Share Option Plan, the "Plans") to prevent dilution resulting from one or more stock splits,
stock dividends or similar transactions.
(2)
Represents ordinary shares, that may initially be in the form
of BDRs, offered and sold outside of the United States.
(3)
Represents ordinary shares that may be issued under the 2020
Omnibus Plan. In general, to the extent that any awards under the 2020 Omnibus Plan are forfeited, cancelled or expire for any reason
before being exercised or settled in full, if any awards are reacquired by the Registrant pursuant to a forfeiture provision, those shares
will again become available for issuance under the 2020 Omnibus Plan.
(4)
Estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $9.09 per share
represents the average high and low sales prices of the Registrant's ordinary shares as quoted on the New York Stock Exchange on
December 22, 2021.
(5)
Represents
ordinary shares that may be issued pursuant to the exercise of outstanding share options under the 2020 Omnibus Plan.
(6)
Estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $0.40
per share represents the weighted average exercise price per share of outstanding share options under the 2020 Omnibus Plan.
(7)
Represents
ordinary shares that may be issued pursuant to the settlement of restricted share units under the 2020 Omnibus Plan.
(8)
Estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $9.09 per share
represents the average high and low sales prices of the Registrant's ordinary shares as quoted on the New York Stock Exchange on
December 22, 2021.
(9)
Represents
ordinary shares that may be issued pursuant to the settlement of awards underlying 2021 Continent Share Awards.
(10)
Estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The price of $9.09 per share
represents the average high and low sales prices of the Registrant's ordinary shares as quoted on the New York Stock Exchange on
December 22, 2021.
EXPLANATORY NOTE
This Registration Statement on Form S-8 (this
"Registration Statement") is being filed by Nu Holdings Ltd., an exempted company with limited liability incorporated under
the laws of the Cayman Islands (the "Company", the "Registrant", "we" , "us" or "our"),
relating to (i) 237,858,016 Class A ordinary shares, par value US$0.000006666666667 per share (the "ordinary shares"), reserved
for issuance under the Nu Holdings Ltd. 2020 Omnibus Incentive Plan, as amended (the "2020 Omnibus Plan"); (ii) 143,971,416
ordinary shares issuable upon the exercise of share options granted under the 2020 Omnibus Plan and the Nu Holdings Ltd. Share Option
Plan, as amended (the "Share Option Plan" and, together with the 2020 Omnibus Plan, the "Incentive Plans"); (iii)
80,226,994 ordinary shares issuable upon the settlement of restricted share units under the 2020 Omnibus Plan; and (iv) 103,508,437 ordinary
shares issuable upon the vesting of the 2021 Contingent Share Award ("Contingent Share Award").
PART I
INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS
The information specified in Item 1 and Item 2
of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the
Securities Act and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I
of Form S-8 will be delivered to the participants in the equity benefit plans covered by this Registration Statement as specified
by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Certain Documents by Reference.
The following documents of the Company previously
filed or furnished by the Registrant with the Securities and Exchange Commission (the "Commission") under the Securities Act
or the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated herein by reference:
(a)
The
prospectus dated December 8, 2021 filed by the Registrant with the Commission pursuant to Rule 424(b) under the Securities Act relating
to the Registration Statement on Form F-1, as amended (Registration No. 333-260649) (the "Form F-1 Registration Statement"),
which contains the Registrant's audited financial statements for the latest fiscal year for which such statements have been filed;
and
(b) The description of the Registrant's
Class A ordinary shares which is contained in the Registrant's Exchange Act Registration Statement on Form 8-A filed by the Registrant
with the Commission on December 7, 2021 (Exchange Act File No. 001-41129), including any amendment or report filed for the purpose of
updating that description.
In addition, all documents subsequently filed
by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than documents or any information therein
deemed to have been furnished and not filed in accordance with rules of the Commission) after the date of this Registration Statement
and prior to the filing of a post-effective amendment to this Registration Statement, which indicates that all securities offered have
been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration
Statement and to be a part hereof from the date of the filing of such documents.
Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein (or in any other subsequently filed document which also is incorporated or deemed to be
incorporated by reference herein), modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts
and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers
Cayman Islands law does
not limit the extent to which a company's articles of association may provide indemnification of officers and directors, except
to the extent that it may be held by the Cayman Islands courts to be contrary to public policy, such as providing indemnification against
civil fraud or the consequences of committing a crime.
The Company's Twelfth
Amended & Restated Memorandum and Articles of Association, which became effective immediately prior to the completion of the Company's
initial public offering, contains provisions that limit the liability of the Company's directors, agents and officers for monetary
damages for any liability incurred by them as a result of any act or failure to act in carrying out their functions other than such liability
(if any) that they may incur (i) arising from their own fraud, willful default or dishonesty, (ii) for acts or omissions not
in good faith or that involve intentional misconduct or a knowing violation of law, or (iii) for any transaction from which such
person derived any improper benefit.
Any repeal or modification
of the foregoing provisions by the members of the Company shall not adversely affect any right or protection of a director, agent or officer
of the Company existing at the time of, or increase the liability of any director, agent or officer of the Company with respect to any
acts or omissions of such director, agent or officer occurring prior to, such repeal or modification.
Further, the Company
has entered into indemnification agreements with each of its directors and executive officers that may be broader than the specific indemnification
provisions contained in the Delaware General Corporation Law. These indemnification agreements require the Company, among other things,
to indemnify its directors and executive officers against liabilities that may arise by reason of their status or service. These indemnification
agreements also require the Company to advance all expenses incurred by the directors and executive officers in investigating or defending
any such action, suit or proceeding. The Company believes that these agreements are necessary to attract and retain qualified individuals
to serve as directors and executive officers.
The limitation of liability
and indemnification provisions that are included in the Company's Twelfth Amended & Restated Memorandum and Articles of Association
and in indemnification agreements that the Company has entered into with its directors and executive officers may discourage shareholders
from bringing a lawsuit against the Company's directors and executive officers for breach of their fiduciary duties. They may also
reduce the likelihood of derivative litigation against our directors and executive officers, even though an action, if successful, might
benefit the Company and other shareholders. Further, a shareholder's investment may be adversely affected to the extent that we
pay the costs of settlement and damage awards against directors and executive officers as required by these indemnification provisions.
At present, the Company is not aware of any pending litigation or proceeding involving any person who is or was one of the Company's
directors, officers, employees or other agents or is or was serving at the Company's request as a director, officer, employee or
agent of another corporation, partnership, joint venture, trust or other enterprise, for which indemnification is sought, and the Company
is not aware of any threatened litigation that may result in claims for indemnification.
The Company has obtained
insurance policies under which, subject to the limitations of the policies, coverage is provided to the Company's directors and
executive officers against loss arising from claims made by reason of breach of fiduciary duty or other wrongful acts as a director or
executive officer, including claims relating to public securities matters, and to use with respect to payments that may be made by the
Company to these directors and executive officers pursuant to our indemnification obligations or otherwise as a matter of law.
Certain of the Company's non-employee directors
may, through their relationships with their employers, be insured or indemnified against certain liabilities incurred in their capacity
as members of the Company's board of directors.
Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the company pursuant to
the foregoing provisions, the Company has been informed that, in the opinion of the Commission, such indemnification is against public
policy as expressed in the Securities Act and is therefore unenforceable.
Item 7. Exemption from Registration
Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit Number
4.1*
Twelfth Amended & Restated Memorandum and Articles of Association
5.1*
Opinion of Campbells LLP, Cayman Islands counsel
23.1*
Consent of KPMG Auditores Independentes Ltda., Independent Registered Public Accounting Firm
23.2*
Consent of Campbells LLP (included in Exhibit 5.1)
24.1*
Powers of Attorney (included on signature page)
99.1
Nu Holdings Ltd. 2020 Omnibus Incentive Plan, as amended (incorporated by reference to Exhibit 10.2 of the Registrant's Registration
Statement on Form F-1/A, No. 333-260649, filed on November 30, 2021)
99.2
Nu Holdings Ltd. 2016 Share Option Plan, as amended (incorporated by reference to Exhibit 10.3 of the Registrant's Registration
Statement on Form F-1/A, No. 333-260649, filed on November 30, 2021)
___________
*  Filed
herewith.
Item 9. Undertakings.
(a)  The
undersigned Registrant hereby undertakes:
(1)  To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in this Registration Statement; and
(iii)
To include any material information with respect to the Plans not previously disclosed in this Registration Statement or any material
change to such information in this Registration Statement;
provided
,
however
, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that
are incorporated by reference in this Registration Statement.
(2)  That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.
(3)  To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
(b)  The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration
Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.
(c)  Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification
by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Form S-8 Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of São Paulo, Brazil, on the 28th day of December, 2021.
NU HOLDINGS LTD.
By:
/s/ David Vélez Osorno
Name:
David Vélez Osorno
Title:
Chairman and Chief Executive Officer
POWER OF ATTORNEY
Know all persons by these presents, that each
person whose signature appears below constitutes and appoints David Vélez Osorno and Guilherme Marques do Lago, and each or any
one of them, as his or her true and lawful attorneys-in-fact and agents, upon the action of such appointee, with full power of substitution
and resubstitution, to do any and all acts and things and execute, in the name of the undersigned, any and all instruments which each
of said attorneys-in-fact and agents may deem necessary or advisable in order to enable Nu Holdings Ltd. to comply with the Securities
Act, and any requirements of the Commission in respect thereof, in connection with the filing with the Commission of this Registration
Statement under the Securities Act, including specifically but without limitation, power and authority to sign the name of the undersigned
to such Registration Statement, and any amendments to such Registration Statement (including post-effective amendments), and to file the
same with all exhibits thereto and other documents in connection therewith, with the Commission, to sign any and all applications, registration
statements, notices or other documents necessary or advisable to comply with applicable state securities laws, and to file the same, together
with other documents in connection therewith with the appropriate state securities authorities, granting unto each of said attorneys-in-fact
and agents full power and authority to do and to perform each and every act and thing requisite or necessary to be done in and about the
premises, as fully and to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all
that each of said attorneys-in-fact, or their substitutes, and agents may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ David Vélez Osorno
David Vélez Osorno
Chief Executive
Officer and Director
(Principal Executive
Officer)
December 28, 2021
/s/ Guilherme Marques do Lago
Guilherme Marques do Lago
Chief Financial
Officer
(Principal Financial
Officer and Principal Accounting Officer)
December 28, 2021
/s/ Douglas Mauro Leone
Douglas Mauro Leone
Director
December 28, 2021
/s/ Anita Sands
Anita Sands
Director
December 28, 2021
/s/ Daniel Krepel Goldberg
Daniel Krepel Goldberg
Director
December 28, 2021
/s/ Luis Alberto Moreno Mejía
Luis Alberto Moreno Mejía
Director
December 28, 2021
/s/ Jacqueline Dawn Reses
Jacqueline Dawn Reses
Director
December 28, 2021
/s/ Rogério Paulo Calderón Peres
Rogério Paulo Calderón Peres
Director
December 28, 2021
/s/ Larissa de Macedo Machado
Larissa de Macedo Machado
Director
December 28, 2021
/s/ Muhtar Kent
Muhtar Kent
Director
December 28, 2021
/s/ David Vélez Osorno
David Vélez Osorno
Cognitect, Inc.
Authorized representative in the United States
December 28, 2021