SEC Comment Letter for Tecnoglass Holdings (TGLS) — Nov 6, 2018
Tecnoglass Holdings Inc.
Date: Nov. 6, 2018 · CIK: 0001534675 · Accession: 0000000000-18-034598
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File numbers found in text: 333-227898
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November 6, 2018
Santiago Giraldo
Chief Financial Officer
Tecnoglass Inc.
Avenida Circunvalar a 100 mts de la Via 40
Barrio Las Flores, Barranquilla
Colombia
Re:Tecnoglass Inc.
Registration Statement on Form S-3
File No. 333-227898
Filed October 19, 2018
Dear Mr. Giraldo:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kate McHale at (202) 551-3464 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction