On March 23, 2023, Iowa City Capital Partners, LC announced that, an affiliate of its wrote to the Atento S.A.to say that they would appreciate an opportunity to discuss with the Company, on a preliminary basis, the possibility of acquiring most to all of the non-Argentinian, non-Brazilian, non-Spanish assets of the Atento S.A.and its subsidiaries. During the following week, the Company communicated with Iowa City Capital Partners and affiliates regarding potential non-disclosure agreement terms and availability for discussion.