SEC Comment Letter for Tecnoglass Holdings (TGLS) — Apr 27, 2026
Tecnoglass Holdings Inc.
Date: April 27, 2026 · CIK: 0001534675 · Accession: 0000000000-26-004254
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295217
Letter
Re: Tecnoglass Inc. Registration Statement on Form S-4 Filed April 21, 2026 File No. 333-295217 Dear Jose Daes:
April 27, 2026
Jose Daes Chief Executive Officer Tecnoglass Inc. 3550 NW 49th Street, Miami, Florida 33142
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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Jeffrey M. Gallant
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 27, 2026 Jose Daes Chief Executive Officer Tecnoglass Inc. 3550 NW 49th Street, Miami, Florida 33142 Re: Tecnoglass Inc. Registration Statement on Form S-4 Filed April 21, 2026 File No. 333-295217 Dear Jose Daes: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jeffrey M. Gallant </TEXT> </DOCUMENT>